The next prayer of the personified Vedas to the Lord concerns His entering into different species of life. It is stated in the Bhagavad-gītā, Fourteenth Chapter, that in every species and form of life the spiritual part and parcel of the Supreme Lord is present. The Lord Himself claims in the Gītā that He is the seed-giving father of all forms and species, who therefore must all be considered sons of the Lord. The entrance of the Supreme Lord into everyone's heart as Paramātmā sometimes bewilders the impersonalists into equating the living entities with the Supreme Lord. They think, "Both the Supreme Lord and the individual soul enter into the various bodies; so where is the distinction? Why should individual souls worship the Paramātmā, or Supersoul?" According to them, the Supersoul and the individual soul are on the same level; they are one, without any difference between them. There is a difference, however, between the Supersoul and the individual soul, and this is explained in the Bhagavad-gītā, Fifteenth Chapter, wherein the Lord says that although He is situated with the living entity in the same body, He is superior. He is dictating or giving intelligence to the individual soul from within. It is clearly stated in the Gītā that the Lord gives intelligence to the individual soul and that both memory and forgetfulness are due to the influence of the Supersoul. No one can act independently of the sanction of the Supersoul. The individual soul acts according to his past karma, reminded by the Lord. The nature of the individual soul is forgetfulness, but the presence of the Lord within the heart reminds him of what he wanted to do in his past life. The intelligence of the individual soul is exhibited like fire in wood. Although fire is always fire, it is exhibited in a size proportionate to the size of the wood. Similarly, although the individual soul is qualitatively one with the Supreme Lord, he exhibits himself according to the limitations of his present body. But the Supreme Lord, or the Supersoul, is unlimited. He is said to be eka-rasa. Eka means "one," and rasa means "mellow." The transcendental position of the Supreme Lord is that of eternity, bliss and full knowledge. His position of eka-rasa does not change in the slightest when He becomes a witness and advisor to the individual soul in each individual body.
But the individual soul, from Lord Brahmā down to the ant, exhibits his spiritual potency according to his present body. The demigods are in the same category with the individual souls in the bodies of human beings or in the bodies of lower animals. Intelligent persons, therefore, do not worship different demigods, who are simply infinitesimal representatives of Kṛṣṇa manifest in conditioned bodies. The individual soul can exhibit his power only in proportion to the shape and constitution of the body. The Supreme Personality of Godhead, however, can exhibit His full potencies in any shape or form without any change. The Māyāvādī philosophers' thesis that God and the individual soul are one and the same cannot be accepted because the individual soul has to develop his power according to the development of different types of bodies. The individual soul in the body of a baby cannot show the full power of a grown man, but the Supreme Personality of Godhead, Kṛṣṇa, even when lying on the lap of His mother as a baby, could exhibit His full power by killing Pūtanā and other demons who attacked Him. Thus the spiritual potency of the Supreme Personality of Godhead is said to be eka-rasa, or without change. The Supreme Personality of Godhead, therefore, is the only worshipable object, and this is perfectly known to persons who are uncontaminated by the modes of material nature. In other words, only the liberated souls can worship the Supreme Personality of Godhead. Less intelligent Māyāvādīs take to the worship of the demigods, thinking that the demigods and the Supreme Personality of Godhead are on the same level.