According to the principles of intimate correlation between the energy and the energetic, both of them are nondifferent also. Therefore, the Lord and the living entities are nondifferent as the energy and the energetic.
"Earth, water, fire, air, ether, mind, intelligence and ego are all inferior energies of the Lord, but the living entities are different from all as superior energy. This is the version of Bhagavad-gītā (7.4).