The personified Vedas continued to pray. "Dear Lord," they said, "from all Vedic information it is understood that You are the supreme controller and all living entities are controlled. Both the Lord and the living entities are called nitya, eternal, and so are qualitatively one, yet the singular nitya, or the Supreme Lord, is the controller, whereas the plural nityas are controlled. The individual controlled living entity resides within the body, and the supreme controller, as Supersoul, is also present there, but the Supersoul controls the individual soul. That is the verdict of the Vedas. If the individual soul were not controlled by the Supersoul, then how could one explain the Vedic version that a living entity transmigrates from one body to another and enjoys or suffers the effects of his past deeds, sometimes being promoted to a higher standard of life and sometimes being degraded to a lower standard? Thus the conditioned souls are not only under the control of the Supreme Lord but are also conditioned by the control of the material nature. This relationship of the living entities with the Supreme Lord as the controlled and the controller definitely proves that although the Supersoul is all-pervasive, the individual living entities are never all-pervasive. If the individual souls were all-pervasive, there would be no question of their being controlled. The theory that the Supersoul and the individual soul are equal is therefore a polluted conclusion, and no sensible person accepts it; rather, one should try to understand the distinctions between the supreme eternal and the subordinate eternals."
The personified Vedas therefore concluded: "O Lord, You are the unlimited eternal (dhruva), and the living entities are the limited eternals." The form of the unlimited eternal is sometimes conceived as the universal form, and in Vedic literatures like the Upaniṣads the form of the limited eternal is vividly described. It is said therein that the original, spiritual form of the living entity is one ten-thousandth the size of the tip of a hair. It is also stated that spirit is greater than the greatest and smaller than the smallest. The individual living entities, who are eternally part and parcel of God, are smaller than the smallest. With our material senses we can perceive neither the Supreme, who is greater than the greatest, nor the individual soul, who is smaller than the smallest. From the authoritative sources of Vedic literature we have to understand both Him who is greater than the greatest and him who is smaller than the smallest. The Vedic literature states that the Supersoul is sitting within the heart of every living entity's body and is as big as a thumb. Therefore the argument may be put forward, How can something the size of a thumb be accommodated within the heart of an ant? The answer is that this thumb measurement of the Supersoul is imagined in proportion to the body of the living entity. In no circumstance, therefore, can the Supersoul and the individual living entity be taken as one, although both of them enter within the material body of a living entity. The Supersoul lives within the heart to direct or control the individual living entity. Although both are dhruva, or eternal, the living entity is always under the direction of the Supreme.