Generally in his conditioned state the individual soul cannot understand his relationship with the Supersoul, but sometimes, when he is free from all conditional existence, he can see the real difference between the Supersoul and himself.
SB 4.28.63, Purport: Vaiṣṇava philosophers conclude that the living entity is simply a small sample of the original Supreme Personality of Godhead. Qualitatively, God and the living entities are one, but quantitatively the living entities are small fragments of the Supreme Personality of Godhead. The Supreme Lord is full, powerful and opulent. In the previous verse, the Lord says, "My dear friend, you and I are not different." This nondifference refers to qualitative oneness, for it was not necessary for the Paramātmā, the Supreme Personality, to remind the conditioned soul that he is not one in quantity. The self-realized soul never thinks that he and the Supreme Personality of Godhead are one in every respect. Although he and the Supreme Personality of Godhead are one in quality, the living entity is prone to forget his spiritual identity, whereas the Supreme Personality never forgets. This is the difference between lipta and alipta. The Supreme Personality of Godhead is eternally alipta, uncontaminated by the external energy. The conditioned soul, however, being in contact with material nature, forgets his real identity; therefore when he sees himself in the conditioned state, he identifies himself with the body. For the Supreme Personality of Godhead, however, there is no difference between the body and the soul. He is completely soul; He has no material body. Although the Supersoul, Paramātmā, and the individual soul are both within the body, the Supersoul is devoid of designation, whereas the conditioned soul is designated by his particular type of body. The Supersoul is called antaryāmī, and He is extensive. This is confirmed in Bhagavad-gītā (13.3).
- Kṣetra-jñaṁ cāpi māṁ viddhi sarva-kṣetreṣu bhārata
"O scion of Bharata, you should understand that I am also the knower in all bodies."
The Supersoul is present in everyone's body, whereas the individual soul is conditioned in one particular type of body. The individual soul cannot understand what is taking place in another's body, but the Supersoul knows very well what is happening in all bodies. In other words, the Supersoul is always present in His full spiritual position, whereas the individual soul is prone to forget himself. Nor is the individual soul present everywhere. Generally in his conditioned state the individual soul cannot understand his relationship with the Supersoul, but sometimes, when he is free from all conditional existence, he can
see the real difference between the Supersoul and himself. When the Supersoul tells the conditioned soul, "You and I are one and the same," it is to remind the conditioned soul of his spiritual identity as being qualitatively one.
