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Individual soul and Supreme Soul

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Bhagavad-gita As It Is

BG Chapters 1 - 6

The Māyāvādī theory of oneness of the spirit soul cannot be entertained, on the ground that the spirit soul cannot be cut into pieces as a fragmental portion. Such cutting into different individual souls would make the Supreme cleavable or changeable, against the principle of the Supreme Soul's being unchangeable.
BG 2.13, Purport:

The Māyāvādī theory of oneness of the spirit soul cannot be entertained, on the ground that the spirit soul cannot be cut into pieces as a fragmental portion. Such cutting into different individual souls would make the Supreme cleavable or changeable, against the principle of the Supreme Soul's being unchangeable. As confirmed in the Gītā, the fragmental portions of the Supreme exist eternally (sanātana) and are called kṣara; that is, they have a tendency to fall down into material nature. These fragmental portions are eternally so, and even after liberation the individual soul remains the same—fragmental. But once liberated, he lives an eternal life in bliss and knowledge with the Personality of Godhead. The theory of reflection can be applied to the Supersoul, who is present in each and every individual body and is known as the Paramātmā. He is different from the individual living entity. When the sky is reflected in water, the reflections represent both the sun and the moon and the stars also. The stars can be compared to the living entities and the sun or the moon to the Supreme Lord. The individual fragmental spirit soul is represented by Arjuna, and the Supreme Soul is the Personality of Godhead Śrī Kṛṣṇa. They are not on the same level, as it will be apparent in the beginning of the Fourth Chapter. If Arjuna is on the same level with Kṛṣṇa, and Kṛṣṇa is not superior to Arjuna, then their relationship of instructor and instructed becomes meaningless. If both of them are deluded by the illusory energy (māyā), then there is no need of one being the instructor and the other the instructed. Such instruction would be useless because, in the clutches of māyā, no one can be an authoritative instructor. Under the circumstances, it is admitted that Lord Kṛṣṇa is the Supreme Lord, superior in position to the living entity, Arjuna, who is a forgetful soul deluded by māyā.

Nor was it ever possible to cut the individual souls from the original Supreme Soul; rather, the individual souls are eternally separated parts of the Supreme Soul.
BG 2.23, Purport:

The Māyāvādī cannot explain how the individual soul came into existence simply by ignorance and consequently became covered by the illusory energy. Nor was it ever possible to cut the individual souls from the original Supreme Soul; rather, the individual souls are eternally separated parts of the Supreme Soul. Because they are atomic individual souls eternally (sanātana), they are prone to be covered by the illusory energy, and thus they become separated from the association of the Supreme Lord, just as the sparks of a fire, although one in quality with the fire, are prone to be extinguished when out of the fire. In the Varāha Purāṇa, the living entities are described as separated parts and parcels of the Supreme. They are eternally so, according to the Bhagavad-gītā also. So, even after being liberated from illusion, the living entity remains a separate identity, as is evident from the teachings of the Lord to Arjuna.

BG Chapters 13 - 18

His service of the individual soul to the Supreme Soul is eternal, nityam, as it is clearly stated.
BG 13.8-12, Purport:

As far as self-realization is concerned, it is clearly stated here that bhakti-yoga is especially practical. As soon as there is a question of devotion, one must consider the relationship between the Supersoul and the individual soul. The individual soul and the Supersoul cannot be one, at least not in the bhakti conception, the devotional conception of life. This service of the individual soul to the Supreme Soul is eternal, nityam, as it is clearly stated. So bhakti, or devotional service, is eternal. One should be established in that philosophical conviction.

The individual soul cannot claim that he is all-pervading. Therefore this verse describes the Supreme Soul, the Personality of Godhead, not the individual soul.
BG 13.14, Purport:

If he thinks that under ignorance he is not conscious that his hands and legs are diffused all over but when he attains to proper knowledge he will come to that stage, his thinking is contradictory. This means that the individual soul, having become conditioned by material nature, is not supreme. The Supreme is different from the individual soul. The Supreme Lord can extend His hand without limit; the individual soul cannot. In Bhagavad-gītā the Lord says that if anyone offers Him a flower, or a fruit, or a little water, He accepts it. If the Lord is a far distance away, how can He accept things? This is the omnipotence of the Lord: even though He is situated in His own abode, far, far away from earth, He can extend His hand to accept what anyone offers. That is His potency. In the Brahma-saṁhitā (5.37) it is stated, goloka eva nivasaty akhilātma-bhūtaḥ: although He is always engaged in pastimes in His transcendental planet, He is all-pervading. The individual soul cannot claim that he is all-pervading. Therefore this verse describes the Supreme Soul, the Personality of Godhead, not the individual soul.

Without the sanction of the Supreme Soul, the individual soul cannot do anything. The individual is bhukta, or the sustained, and the Lord is bhoktā, or the maintainer.
BG 13.23, Purport:

To clarify this, the Lord says that He is represented as the Paramātmā in every body. He is different from the individual soul; He is para, transcendental. The individual soul enjoys the activities of a particular field, but the Supersoul is present not as finite enjoyer nor as one taking part in bodily activities, but as the witness, overseer, permitter and supreme enjoyer. His name is Paramātmā, not ātmā, and He is transcendental. It is distinctly clear that the ātmā and Paramātmā are different. The Supersoul, the Paramātmā, has legs and hands everywhere, but the individual soul does not. And because the Paramātmā is the Supreme Lord, He is present within to sanction the individual soul's desiring material enjoyment. Without the sanction of the Supreme Soul, the individual soul cannot do anything. The individual is bhukta, or the sustained, and the Lord is bhoktā, or the maintainer. There are innumerable living entities, and He is staying in them as a friend.

Srimad-Bhagavatam

SB Canto 1

The eternal relation of an individual soul with the Supreme Soul Personality of Godhead is constitutionally one of being the eternal servitor of the eternal master.
SB 1.5.8, Purport:

The eternal relation of an individual soul with the Supreme Soul Personality of Godhead is constitutionally one of being the eternal servitor of the eternal master. The Lord has expanded Himself as living beings in order to accept loving service from them, and this alone can satisfy both the Lord and the living beings. Such a scholar as Vyāsadeva has completed many expansions of the Vedic literatures, ending with the Vedānta philosophy, but none of them have been written directly glorifying the Personality of Godhead. Dry philosophical speculations even on the transcendental subject of the Absolute have very little attraction without directly dealing with the glorification of the Lord. The Personality of Godhead is the last word in transcendental realization. The Absolute realized as impersonal Brahman or localized Supersoul, Paramātmā, is less productive of transcendental bliss than the supreme personal realization of His glories.

Even though a living being is qualitatively one with the Lord, quantitatively there is a great difference between the Supreme Soul and the common individual soul.
SB 1.12.11, Purport:

Child Parīkṣit was not observing a living being who is limited by time and space. There is a gulf of difference between the Lord and the individual living being. The Lord is mentioned herein as the supreme living being unlimited by time and space. Every living being is limited by time and space. Even though a living being is qualitatively one with the Lord, quantitatively there is a great difference between the Supreme Soul and the common individual soul. In the Bhagavad-gītā both the living beings and the Supreme Being are said to be all-pervading (yena sarvam idaṁ tatam), yet there is a difference between these two kinds of all-pervasiveness. A common living being or soul can be all-pervading within his own limited body, but the supreme living being is all-pervading in all space and all time. A common living being cannot extend its influence over another common living being by its all-pervasiveness, but the Supreme Supersoul, the Personality of Godhead, is unlimitedly able to exert His influence over all places and all times and over all living beings.

A living being may forget all that he might have done in his past or present life, but one must know that in the same tree of the material body, the individual soul and the Supreme Soul as Paramātmā are sitting like two birds.
SB 1.17.20, Purport:

The argument of the atheist that one cannot be punished for one's misdeeds unless proved before a qualified justice is refuted herein, for we accept the perpetual witness and constant companion of the living being. A living being may forget all that he might have done in his past or present life, but one must know that in the same tree of the material body, the individual soul and the Supreme Soul as Paramātmā are sitting like two birds. One of them, the living being, is enjoying the fruits of the tree, whereas the Supreme Being is there to witness the activities. Therefore the Paramātmā feature, the Supreme Soul, is actually the witness of all activities of the living being, and only by His direction can the living being remember or forget what he might have done in the past. He is, therefore, both the all-pervading impersonal Brahman and the localized Paramātmā in everyone's heart. He is the knower of all past, present and future, and nothing can be concealed from Him.

SB Canto 3

Devotional service begins with the relationship of the individual soul and the Supreme Soul, or Kṛṣṇa and Kṛṣṇa's devotees, and when one attains it there is no question of falling down.
SB 3.21.12, Purport:

The ultimate goal is described here: Kardama Muni saw the Supreme Personality of Godhead in His eternal form. Devotional service begins with the relationship of the individual soul and the Supreme Soul, or Kṛṣṇa and Kṛṣṇa's devotees, and when one attains it there is no question of falling down. If, through the yoga system, one wants to attain the stage of seeing the Supreme Personality of Godhead face to face, but is attracted instead to attainment of some material power, then he is detoured from proceeding further. Material enjoyment, as encouraged by bogus yogīs, has nothing to do with the transcendental realization of spiritual happiness. Real devotees of bhakti-yoga accept only the material necessities of life absolutely needed to maintain the body and soul together; they refrain completely from all exaggerated material sense gratification. They are prepared to undergo all kinds of tribulation, provided they can make progress in the realization of the Personality of Godhead.

Self-realization does not mean that because the Supreme Soul and the individual soul are both souls they are equal in every respect.
SB 3.24.45, Purport:

When one engages in the transcendental devotional service of the Lord one becomes aware that his constitutional position, as an individual soul, is to be eternally a servitor of the Supreme Lord, Vāsudeva. Self-realization does not mean that because the Supreme Soul and the individual soul are both souls they are equal in every respect. The individual soul is prone to be conditioned, and the Supreme Soul is never conditioned. When the conditioned soul realizes that he is subordinate to the Supreme Soul, his position is called labdhātmā, self-realization, or mukta-bandhana, freedom from material contamination. Material contamination continues as long as one thinks that he is as good as the Supreme Lord or is equal with Him. This condition is the last snare of māyā. Māyā always influences the conditioned soul. Even after much meditation and speculation, if one continues to think himself one with the Supreme Lord, it is to be understood that he is still in the last snares of the spell of māyā.

The Supreme Soul is the Personality of Godhead, and the individual soul is the living entity.
SB 3.27.26, Purport:

Ātmārāma means "one who rejoices in the self," or "one who enjoys in the spiritual atmosphere." Ātmā, in the material sense, means the body or the mind, but when referring to one whose mind is fixed on the lotus feet of the Supreme Lord, ātmārāma means "one who is fixed in spiritual activities in relationship with the Supreme Soul." The Supreme Soul is the Personality of Godhead, and the individual soul is the living entity. When they engage in reciprocation of service and benediction, the living entity is said to be in the ātmārāma position. This ātmārāma position can be attained by one who knows the truth as it is. The truth is that the Supreme Personality of Godhead is the enjoyer and that the living entities are meant for His service and enjoyment. One who knows this truth, and who tries to engage all resources in the service of the Lord, escapes all material reactions and influences of the modes of material nature.

He is always the same Supreme, but unfortunately the Māyāvādī philosophers, because of their impure hearts, cannot understand that the Supreme Soul, the Supersoul, is different from the individual soul.
SB 3.31.13, Purport:

The living entity is contaminated and suffering because he has a material body, but that does not mean that because the Lord is also with him, He also has a I material body. He is avikāram, changeless. He is always the same Supreme, but unfortunately the Māyāvādī philosophers, because of their impure hearts, cannot understand that the Supreme Soul, the Supersoul, is different from the individual soul. It is said here, ātapyamāna-hṛdaye 'vasitam: He is in the heart of every living entity, but He can be realized only by a soul who is repentant. The individual soul becomes repentant that he forgot his constitutional position, wanted to become one with the Supreme Soul and tried his best to lord it over material nature. He has been baffled, and therefore he is repentant. At that time, Supersoul, or the relationship between the Supersoul and the individual soul, is realized. As it is confirmed in Bhagavad-gītā, after many, many births the knowledge comes to the conditioned soul that Vāsudeva is great, He is master, and He is Lord. The individual soul is the servant, and therefore he surrenders unto Him.

As the individual body develops from the individual soul, the gigantic body of the universe develops from the Supreme Soul. Just as the individual soul has consciousness, the Supreme Soul is also conscious.
SB 3.32.29, Purport:

One has to understand the differences with intelligence. Everyone knows that his material body has developed from a spiritual spark, and similarly the universal body has developed from the supreme spark, Supersoul. As the individual body develops from the individual soul, the gigantic body of the universe develops from the Supreme Soul. Just as the individual soul has consciousness, the Supreme Soul is also conscious. But although there is a similarity between the consciousness of the Supreme Soul and the consciousness of the individual soul, the individual soul's consciousness is limited, whereas the consciousness of the Supreme Soul is unlimited. This is described in Bhagavad-gītā (13.3). Kṣetra-jñaṁ cāpi māṁ viddhi: the Supersoul is present in every field of activity, just as the individual soul is present in the individual body. Both of them are conscious. The difference is that the individual soul is conscious of the individual body only, whereas the Supersoul is conscious of the total number of individual bodies.

SB Canto 4

The presence of the Supreme Soul and the individual soul within the body can be perceived by anyone by the fact that as long as the individual soul and the Supersoul are both living within the body, the body is always shining and fresh.
SB 4.22.37, Purport:

From within He is directing as caitya-guru, or the spiritual master sitting within the heart. Indirectly He is also helping the living entity by manifesting Himself as the spiritual master outside. In both ways the Lord is giving directions to the living entity so that he may finish up his material activities and come back home, back to Godhead. The presence of the Supreme Soul and the individual soul within the body can be perceived by anyone by the fact that as long as the individual soul and the Supersoul are both living within the body, the body is always shining and fresh. But as soon as the Supersoul and the individual soul give up possession of the gross body, it immediately decomposes. One who is spiritually advanced can thus understand the real difference between a dead body and a living body. In conclusion, one should not waste his time by so-called economic development and sense gratification, but should cultivate spiritual knowledge to understand the Supersoul and the individual soul and their relationship.

SB Canto 5

There are two types of living entities-jīvātmā and Paramātmā, the individual soul and the Supreme Soul. That Supreme Soul in His ultimate realization is Lord Vāsudeva, Kṛṣṇa. He enters into everyone's heart and controls the living entity in his different activities.
SB 5.11 Summary:

A person who is not Kṛṣṇa conscious is subjected to all these mental concoctions and is thus governed by the material energy. The living entity who is free from mental concoctions attains the platform of pure spirit soul, devoid of material contamination. There are two types of living entities-jīvātmā and Paramātmā, the individual soul and the Supreme Soul. That Supreme Soul in His ultimate realization is Lord Vāsudeva, Kṛṣṇa. He enters into everyone's heart and controls the living entity in his different activities. He is therefore the supreme shelter of all living entities. One can understand the Supreme Soul and one's position in relationship with Him when one is completely freed from the unwanted association of ordinary men. In this way one can become fit to cross the ocean of nescience. The cause of conditional Life is attachment to the external energy. One has to conquer these mental concoctions: unless one does so, he will never be freed from material anxieties. Although mental concoctions have no value, their influence is still very formidable. No one should neglect to control the mind.

SB Canto 6

The individual soul and the Supreme Soul live together within the body. This is confirmed in the Upaniṣads by the analogy that two friendly birds live in one tree—one bird eating the fruit of the tree and the other simply witnessing and directing.
SB 6.4.24, Purport:

The individual soul and the Supreme Soul live together within the body. This is confirmed in the Upaniṣads by the analogy that two friendly birds live in one tree—one bird eating the fruit of the tree and the other simply witnessing and directing. Although the individual living being, who is compared to the bird that is eating, is sitting with his friend the Supreme Soul, the individual living being cannot see Him. Actually the Supersoul is directing the workings of his senses in the enjoyment of sense objects, but as these sense objects cannot see the senses, the conditioned soul cannot see the directing soul. The conditioned soul has desires, and the Supreme Soul fulfills them, but the conditioned soul is unable to see the Supreme Soul. Thus Prajāpati Dakṣa offers his obeisances to the Supreme Soul, the Supersoul, even though unable to see Him.

SB Canto 7

There are two kinds of soul—the Supreme Soul (the Personality of Godhead) and the individual soul (the living entity). As various bodily changes take place in the individual soul, different millenniums of creation take place in the Supreme Soul.
SB 7.7.18, Purport:

There are two kinds of soul—the Supreme Soul (the Personality of Godhead) and the individual soul (the living entity). As various bodily changes take place in the individual soul, different millenniums of creation take place in the Supreme Soul. In this regard, Madhvācārya says:

ṣaḍ vikārāḥ śarīrasya
na viṣṇos tad-gatasya
ca tad-adhīnaṁ śarīraṁ ca
jñātvā tan mamatāṁ tyajet

Since the body is the external feature of the soul, the soul is not dependent on the body; rather, the body is dependent on the soul. One who understands this truth should not be very much anxious about the maintenance of his body. There is no possibility of maintaining the body permanently or eternally. Antavanta ime dehā nityasyoktāḥ śarīriṇaḥ. This is the statement of Bhagavad-gītā (2.18). The material body is antavat (perishable), but the soul within the body is eternal (nityasyoktāḥ śarīriṇaḥ). Lord Viṣṇu and the individual souls, who are part and parcel of Him, are both eternal. Nityo nityānāṁ cetanaś cetanānām (Kaṭha Upaniṣad 2.2.13).

The seer and controller is the Supreme Personality of Godhead, the Supreme Soul, by whose direction the individual soul can understand when he is awake, when he is sleeping, and when he is completely in trance.
SB 7.7.25, Purport:

Without intelligence one cannot understand the direct activities of the senses, nor can he understand dreaming or the cessation of all gross and subtle activities. The seer and controller is the Supreme Personality of Godhead, the Supreme Soul, by whose direction the individual soul can understand when he is awake, when he is sleeping, and when he is completely in trance. In Bhagavad-gītā (15.15) the Lord says, sarvasya cāhaṁ hṛdi sanniviṣṭo mattaḥ smṛtir jñānam apohanaṁ ca: "I am seated in everyone's heart, and from Me come remembrance, knowledge and forgetfulness." The living entities are completely absorbed in the three states of wakefulness, dreaming and deep sleep through their intelligence. This intelligence is supplied by the Supreme Personality of Godhead, who accompanies the individual soul as a friend. Śrīla Madhvācārya says that the living entity is sometimes described as sattva-buddhi when his intelligence acts directly to perceive pains and pleasures above activities.

SB 7.13.44, Purport:

By an analytical study of the entire constitution of the body, one can surely come to the conclusion that the soul is different from all the body's material constituents, such as earth, water, fire and air. Thus the difference between the body and soul can be realized by a person who is thoughtful (manīṣī or muni), and after this realization of the individual spirit soul one can very easily understand the supreme spirit soul. If one thus realizes that the individual soul is subordinate to the supreme spirit soul, he achieves self-realization. As explained in the Thirteenth Chapter of Bhagavad-gītā, there are two souls within the body. The body is called kṣetra, and there are two kṣetra jñas, or occupants of the body, namely the Supersoul (Paramātmā) and the individual soul. The Supersoul and the individual soul are like two birds sitting on the same tree (the material body). One bird, the individual, forgetful bird, is eating the fruit of the tree, not caring for the instructions of the other bird, which is only a witness to the activities of the first bird, who is his friend.

SB Cantos 10.14 to 12 (Translations Only)

SB 11.14.45, Translation:

One who has completely fixed his mind on Me should see Me within his own soul and should see the individual soul within Me, the Supreme Personality of Godhead. Thus, he sees the individual souls united with the Supreme Soul, just as one sees the sun's rays completely united with the sun.

Lectures

Bhagavad-gita As It Is Lectures

Kṛṣṇa never says that after liberation these individual souls will mix up with the Supreme Soul. Kṛṣṇa never says in the Bhagavad-gītā.
Lecture on BG 2.8-12 -- Los Angeles, November 27, 1968:

Prabhupāda: Kṛṣṇa never says that after liberation these individual souls will mix up with the Supreme Soul. Kṛṣṇa never says in the Bhagavad-gītā.

Devotee: "Kṛṣṇa clearly says that in the future also the individuality of the Lord and others, as it is confirmed in the Upaniṣads, will continue eternally. This statement of Kṛṣṇa is authoritative."

Prabhupāda: Yes, Upaniṣad says nityo nityānām. Now, nitya means eternal, and the Supreme Lord is the supreme eternal, and we individual souls, we are also many eternals. So He is the leader eternal. Eko bahūnām... How He is leader? Eko bahūnāṁ vidadhāti kāmān. That one, singular number eternal, person, He is supplying all the needs of other eternals. These things are clearly said in the Vedas. And actually we are experiencing. Just like in Christian theology, the individual goes to the church and prays God, "Give us our daily bread." Why he's asking God? Of course, this atheist class of men are now teaching them, "Where is bread? You are going to church. You come to us; we shall supply you bread." So this Vedic thought is there also. The Vedas say, eko bahūnāṁ vidadhāti kāmān.

The only difference is that the impersonalist says that after liberation, after getting freed from this bodily contamination, the spirit soul mixes with the Supreme Soul, all-pervading, without any individual existence.
Lecture on BG 2.13-17 -- Los Angeles, November 29, 1968:

So far the constitution of the spirit is concerned, it is eternal. That is accepted by all philosophers, personalists and impersonalists. The only difference is that the impersonalist says that after liberation, after getting freed from this bodily contamination, the spirit soul mixes with the Supreme Soul, all-pervading, without any individual existence. Just like the same example, that the small sky within the pitcher. When the pitcher is broken, the small sky within the pitcher mixes with the big sky. The Vaiṣṇava philosopher says that the small sky is individual. It mixes with the big sky, but it keeps its individuality. The example is given in this connection: just like a green bird entering a green tree. So when the bird enters the tree, nobody can find out where is the bird because the leaves of the tree are green and the bird is also green. Nobody can trace out. But that does not mean the bird has lost its individuality. The individuality is there. Just like you see one airplane is flying in the air, and when it goes too far, it appears that it has disappeared.

In Bhagavad-gītā you will find that we individual souls are parts and parcels of the Supersoul. So we have got eternal relation with the Supreme Soul. We have got eternal relation with the Supreme Soul qualitatively, qualitatively, not quantitatively.
Lecture on BG 2.46-47 -- New York, March 28, 1966:

Whatever name you may call, that doesn't matter. But you must understand that as without presence of the soul, the body cannot move, similarly, the whole materialistic world, cosmic atmosphere, is moving due to the presence of the Supersoul. Now, in Bhagavad-gītā you will find that we individual souls are parts and parcels of the Supersoul. So we have got eternal relation with the Supreme Soul. We have got eternal relation with the Supreme Soul qualitatively, qualitatively, not quantitatively. We are one with the Supreme qualitatively. Just like a drop of ocean water qualitatively is equal to the mass water in the ocean. The mass water in the ocean is salty, and the drop of ocean water, if you taste it, you'll find it is also salty. So the chemical composition of the water, either in drop or in vast mass, is the same. But the drop of ocean water is never equal to the vast, I mean to, mass water in the ocean. That is our position. We are in quality... Just God is..., similarly, we are also in quality the same, chemically or constitutionally or qualitatively.

There are two stages. But that is the ultimate, but one has to come to that very point, understanding of Kṛṣṇa, ātma-rati, because he is Paramātmā. He is the Supreme Soul, and I am ātmā. I am individual soul.
Lecture on BG 3.17-20 -- New York, May 27, 1966:

So there are two stages. But that is the ultimate, but one has to come to that very point, understanding of Kṛṣṇa, ātma-rati, because he is Paramātmā. He is the Supreme Soul, and I am ātmā. I am individual soul. I am part and parcel of Kṛṣṇa. That relationship is there, eternal. And that is congenial, and that is my real happiness. We have forgotten that.

We have, by chance, fallen into this material contamination and we have made our relationship with so many material things, so that we have forgotten Kṛṣṇa. Now, the whole process is to revive our consciousness to Kṛṣṇa. For that purpose, Kṛṣṇa comes Himself or Kṛṣṇa keeps this Bhagavad-gītā for you or Kṛṣṇa sends His confidential devotees to you, to canvass you, "Come to the point and be happy." That is the whole process. So ātma-rati, ātma-rati, self-satisfaction.

The Supreme Lord, by His plenary portion, He is situated within your heart." Īśvaraḥ sarva-bhūtānāṁ hṛd-deśe arjuna tiṣṭhati. That we individual souls and the Supreme Soul, both of them are sitting in this tree of body.
Lecture on BG 4.11 -- New York, July 27, 1966:

"Any person who is devoutedly, is attached to Me and is fully Kṛṣṇa conscious with love and faith, unto him, I give dictation in such a way that he will come to Me. He will come to Me." How He will give me dictation? Oh, īśvaraḥ sarva-bhūtānāṁ hṛd-deśe arjuna tiṣṭhati: (BG 18.61) "The Supreme Lord, by His plenary portion, He is situated within your heart." Īśvaraḥ sarva-bhūtānāṁ hṛd-deśe arjuna tiṣṭhati. That we individual souls and the Supreme Soul, both of them are sitting in this tree of body. That is the Vedic injunction. The Veda says that two birds, just like friends, they are sitting on the same tree. One bird is eating the fruit of the tree, and the other bird is not eating the fruit but is simply observing the activities of the other bird.

Srimad-Bhagavatam Lectures

The happiness of the soul can be possible when the soul, individual soul, is with the Supersoul, or the Supreme Soul. Nityo nityānāṁ cetanaś cetanānām (Kaṭha Upaniṣad 2.2.13). There is the Supreme Soul, or Supreme Being.
Lecture on SB 3.25.13 -- Bombay, November 13, 1974:

You cannot understand son without understanding a father, and you cannot understand a father without understanding the son. And spiritual happiness is above this duality. Spiritual happiness. So that is the perfection of yoga. Yoga ādhyātmikaḥ. Ādhyātmā, ātmika, ātmā, the soul, the happiness of the soul, that is real yoga. The happiness of the soul can be possible when the soul, individual soul, is with the Supersoul, or the Supreme Soul. Nityo nityānāṁ cetanaś cetanānām (Kaṭha Upaniṣad 2.2.13). There is the Supreme Soul, or Supreme Being. Amongst... There are many living beings. We are many. We living beings, or living entities, we are many. But the principal living being is Kṛṣṇa. The fire and the sparks: the sparks are illuminated when it is with the original fire. If the sparks fall down from the association of the original fire, it is extinguished, no more light. Similarly, our real happiness is when we enjoy with the Supreme Being. Supreme Being.

Sri Caitanya-caritamrta Lectures

There is always difference between the individual soul and the Supreme Absolute Soul. When the individual soul is specially empowered by the Supreme Soul, that is called āveśa. He can act almost like God.
Lecture on CC Madhya-lila 20.164-173 -- New York, December 13, 1966:

Svayaṁ-rūpa, the Supreme Personality of Godhead Himself, He is called svayaṁ-rūpa, His personal feature. Then tad-ekātmā. Tad-ekātma-rūpa means not exactly the same person, but almost the same. Tad-ekātma-rūpa. And āveśa. Āveśa means that empowered. There is always difference between the individual soul and the Supreme Absolute Soul. When the individual soul is specially empowered by the Supreme Soul, that is called āveśa. He can act almost like God. We accept, according to this āveśa, āveśa-avatāra incarnation, authorized incarnation, we accept, my Guru Mahārāja accepted Lord Jesus Christ and Hazrat Muhammad, this āveśa incarnation, almost the same power.

General Lectures

The Kṛṣṇa consciousness movement maintains the (sic:) speciality of the individual soul and the Supreme Soul.
Press Release -- Los Angeles, December 22, 1968:

The chemical composition of the drop of sea water and that of the mass of sea water are one and the same, but the quantity of salt and other minerals in the whole sea is many, many times greater than the quantity of salt and other minerals contained in the drop of sea water. The Kṛṣṇa consciousness movement maintains the (sic:) speciality of the individual soul and the Supreme Soul. From the Vedic Upaniṣads we can understand that both the Supreme Person, or God, and the individual person are eternal and living entities. The difference is that the supreme living entity, or Supreme Person, maintains all the innumerable living entities. In the Christian way of understanding, the same principle is admitted because in the Bible it is taught that the individual entities should pray to the supreme father for supplying means of maintenance and giving pardon for their sinful activities.

Philosophy Discussions

Then he will gradually come to the relationship between the Supreme Soul and the individual soul. And when he develops love for the Supreme Soul he will not violate the order of the Supreme. So that is our Kṛṣṇa consciousness movement.
Philosophy Discussion on B. F. Skinner:

Prabhupāda: Here the thing is that these are all childish suppositions. The real thing is that he should be educated. He should be educated. This should be done. He should be educated from the very beginning that "You are not this body." This is the beginning of real religion. He is talking this way and that. Education is required. Without education these things cannot be taught—by rewarding, by this way, by that way, by machine... It is all nonsense, everything. The first education is that every children should be taught from the very beginning that "You are not this body," and he should be taught the nature of the soul. Then he will come to the Supreme Soul. Then he will gradually come to the relationship between the Supreme Soul and the individual soul. And when he develops love for the Supreme Soul he will not violate the order of the Supreme. So that is our Kṛṣṇa consciousness movement.

Conversations and Morning Walks

1974 Conversations and Morning Walks

The two birds means I, individual soul, and God, the Supreme Soul. The individual soul is limited within this body. And God is everywhere, in every body, in every atomic particle, everywhere.
Room Conversation -- August 12, 1975, Paris (with French translator):

Prabhupāda: So the God, He is also with me always as friend. So one, it is said in the Upaniṣad, there are two birds in one tree. The two birds means I, individual soul, and God, the Supreme Soul. The individual soul is limited within this body. And God is everywhere, in every body, in every atomic particle, everywhere. Because I am individual soul, I can understand my bodily pains and pleasure. But I cannot understand your bodily pains and pleasure. But God, being all-pervading, He can understand my pains and pleasure, He can understand your pains and pleasure, He can understand cats' and dogs' pains and..., everyone. This is the difference between me and God. Sometimes they mistake, because God is also within this body, I am also within this body, therefore they think that there is no other individual soul than God, therefore I am God. So if I am God, then you are also God. And if there is more than one God, there is not God. God is one. There cannot be two. So if I think I am God, then everyone is also God, so God becomes plural, so there is not God.

1976 Conversations and Morning Walks

Now that individual soul and the Supreme Soul, Paramātmā, they are also different.
Room Conversation -- August 25, 1976, Hyderabad:

Prabhupāda: Yes. That attachment or no attachment, he is different from the body. That is the first lesson of spiritual education, that one has to understand that he is not the body. That is Brahman realization.

Indian man: No, after having realized that, we have to (indistinct) ourselves.

Prabhupāda: Now that individual soul and the Supreme Soul, Paramātmā, they are also different. That is described in the Bhagavad-gītā in the Second Chapter Kṛṣṇa says, "My dear Arjuna, both you, Me, and all these persons who are assembled here, we existed in the past, and we are existing now, and we shall continue to exist." So when they become one? Past, present and future. As they were different persons in the past, they are different persons now and they will continue to remain different persons in the future. So when they become one?

Labangalatika +  and Matea +
February 2, 0009 JL +
September 28, 0010 JL +
BG: 5 +, SB: 15 +, CC: 0 +, OB: 0 +, Lec: 9 +, Conv: 2 +  and Let: 0 +