The conclusion of the Bhagavad-gītā is that the jīva is, was, and always will be eternally a manifestation of the Lord's spiritual energy; he will never enter the category of the Supreme Lord or the Viṣṇu forms. This separated energy of Kṛṣṇa's, known as vibhinnāṁśa or jīva, is an infinitesimal part of the Supreme Lord, much like the minute sparks of a large conflagration.
The fraction can never become the whole or equal to the whole. Thus the Māyāvādīs' claim that the fraction can become the whole is mischievous, even nefarious. This is the Vedic verdict. After overcoming his conditioned state, the fractional jīva enters the spiritual sky and participates in the Supreme Lord's transcendental, eternally blissful pastimes.