We are all living entities, jīva-tattva, and the Viśvātmā, the Supersoul, is the same in everyone's heart. Why they are acting differently? This is the proof that there is individual soul, jīvātmā, and the Paramātmā. Paramātmā is sanctioning. The same example: the magistrate, or judge, is giving different judgment because the criminals, or the complainers, they are different. Nāneva bhāti viśvātmā bhūteṣu ca tathā pumān (SB 1.2.32).
The example is given: yathā hy avahito vahnir dāruṣu. In every wood there is fire. A small wood, there is small fire; in a big wood, there is big fire. The fire is the same, but according to the different size of the wood, fuel, the, the, what is, the flames of the fire appears to be different. The flames of the fire appears to be different because the living entity is different, of different types. They have got different desires, according to the contact of the material quality.
Kāraṇaṁ guṇa-saṅgaḥ asya sad-asad-janma-yoniṣu. This is explained in the Bhagavad-gītā. Why they are different? Because kāraṇam, the cause, is—kāraṇam means cause—is guṇa-saṅgaḥ asya. Asya, or this living entity, he is associating, contacting different qualities.
There are three qualities: sattva-guṇa, rajo-guṇa, tamo-guṇa; and again, if you mix these three qualities, then three into three, it becomes nine. Then again mix it: nine into nine, it becomes eighty-one. Therefore there are 8,400,000 species of life, different qualities. Nāneva. Nāneva bhāti. And in every living entity, within the heart of every living entity, the Viśvātmā, the Supersoul, is there.
So He's not different. As like the dāruṣu, as the fuel wood are different, and therefore the flame appears to be different, similarly although Viśvātmā, the Supersoul, is one, because He's acting with individual soul differently according to his different association, mentality, desires . . .
Every account is kept. Just imagine how many numberless there are living entities. Asaṅkhya. Jīva-bhāgo sa vijñeyaḥ sa asaṅkhya kalpate. There is no . . . you cannot . . . innumerable. And each and every individual soul is doing according to his own desires, and every account is kept.
Just imagine how expert accountant is required. Every account is kept. Because he has to be offered again another body, taking account of his activities. Karmaṇā daiva-netreṇa (SB 3.31.1). He's acting, innumerable living entities. So how big brain is Kṛṣṇa, you can just imagine. And not only one planet—there are innumerable planets, there are innumerable universes. Everything innumerable. That is called unlimited. Everything innumerable. And still, some rascal claims that he is God.
How much brain a God requires, he does not know. How big brain . . . anvayād itarataś ca artheṣu abhijñaḥ (SB 1.1.1). These are analyzed, what is the nature of the Absolute Truth. Athāto brahma jijñāsā. How He is? What He is? Immediately the answer is janmādy asya yataḥ: "From Him, everything is emanating."
Everything is taking birth from Him. Janma. Not only janma, birth, but existence, maintenance, janmādi. Janmādi means birth, maintenance and death. Creation, maintenance and annihilation. Janmādi. Asya. Anything you take, asya. Janmādy asya (SB 1.1.1). Janmādy asya yataḥ. From whom everything is emanating, everything is taking birth, this cosmic manifestation, it is being maintained in Him. And again, when it is annihilated, it enters into His own energy. Prakṛtiṁ māṁ gacchati.