So everyone is emanation from God, but nobody is equal with God. But the viṣṇu-tattva, They are the same. There is no difference between Kṛṣṇa and Rāmacandra, Nārāyaṇa, Viṣṇu, because They are viṣṇu-tattva. Baladeva. They are equally powerful. But jīva-tattva, we living entities, although we are part and parcel of God, we are not equally powerful. That is called the philosophy of acintya-bhedābheda-tattva, simultaneously one and different. Simultaneously one and different.
Just like in Bible also, Jesus Christ is claimed as one with God, but at the same time different. As son, he is different. As representative of God, he is one. That is the philosophy, perfect philosophy. All living entities, anything within this manifestation, even this whole world, is one with God. Idaṁ hi viśvaṁ bhagavān ivetaraḥ (SB 1.5.20), Nārada Muni said to Vyāsadeva. Idaṁ hi viśvam. This whole universe is God. Idaṁ hi viśvaṁ bhagavān, the Supreme Personality of Godhead, ivetaraḥ: but it appears like different.
So now, according to this formula, idaṁ hi viśvaṁ bhagavān . . . then forgetfulness of Bhagavān. Forgetfulness of relationship with Bhagavān, Kṛṣṇa, is materialism. The . . . actually, everything is Bhagavān, but when we forget the relationship of this world and Bhagavān, Kṛṣṇa, that is materialism. Just like we are offering some foodstuff to Kṛṣṇa. So Kṛṣṇa is eating matter? No. Kṛṣṇa cannot eat matter. He is spirit. Then how we are offering the same rice and ḍāl to Kṛṣṇa which is also being cooked in the hotel?
The thing is that here is the sense that, "This rice or ḍāl is given by Kṛṣṇa." There is remembrance of Kṛṣṇa; therefore it is spiritual. And there, in the hotel, they do not know Kṛṣṇa; therefore it is matter. That is the difference between matter and spirit. Actually, everything is emanation from Kṛṣṇa, so there cannot be anything matter. Idaṁ hi viśvaṁ bhagavān. But the forgetfulness . . . the material world is . . . what is this material world? The material world is everyone is forgetting Kṛṣṇa. Their only business is to forget Kṛṣṇa. Therefore it is material. But if Kṛṣṇa consciousness is there, the mat . . . no more material world.
Just like this temple. This temple is spiritual, Vaikuṇṭha. It is not Los Angeles. Don't think like that. It is Vaikuṇṭha, because here every second the remembrance of Kṛṣṇa is there. Therefore it is not Los Angeles. Or anyone who remembers Kṛṣṇa always, twenty-four hours, he is living in Vaikuṇṭha. He is not in the kingdom of māyā. That is required. Satataṁ cintayanto mām (BG 9.14): "Always thinking of Me." In the Bhagavad-gītā you will find, satataṁ cintayanto mām.
So if you keep this practice, always thinking of Kṛṣṇa, then you are not in the material world; you are always in the spiritual world. For practical example, just like there are foreign embassies in foreign countries. So long they are within the embassy, they are not living in the foreign country. That is the law.
Suppose I belong to some foreign embassy. So I have done something criminal. So the American government cannot arrest me from the embassy. When I come out, he can arrest. So ships also, when they are on the port of a foreign country, so on the ship also the foreign police force cannot arrest anyone. These are the etiquette, law.
So if it is possible in ordinary dealings, so why not possible spiritually? And that's a fact. If you keep always yourself in Kṛṣṇa consciousness, you do not belong to this material world. Then actually you are part and parcel of Kṛṣṇa, your spiritual identity.