The personified Vedas continued by saying that the Supersoul and the individual soul, or Paramātmā and jīvātmā, cannot be equal in any circumstance, although both of them sit within the same body, like two birds sitting in the same tree. As declared in the Vedas, these two birds, although sitting as friends, are not equal. One is simply a witness. This bird is Paramātmā, or the Supersoul. And the other bird is eating the fruit of the tree. That is the jīvātmā. When there is cosmic manifestation, the jīvātmā, or the individual soul, appears in the creation in different forms, according to his previous fruitive activities, and due to his long forgetfulness of real existence, he identifies himself with a particular form awarded to him by the laws of material nature. After assuming a material form, he is subjected to the three material modes of nature and acts accordingly to continue his existence in the material world. While he is enwrapped in such ignorance, his natural opulences become almost extinct. The opulences of the Supersoul, or the Supreme Personality of Godhead, however, are not diminished, although He appears within this material world. He maintains all opulences and perfections in full while keeping Himself apart from all the tribulations of this material world. The conditioned soul becomes enwrapped in the material world, whereas the Supersoul, or the Supreme Personality of Godhead, leaves it without being affected, just as a snake sheds his skin. The distinction between the Supersoul and the conditioned individual soul is that the Supersoul, or the Supreme Personality of Godhead, maintains His natural opulences, known as ṣaḍ-aiśvarya, aṣṭa-siddhi and aṣṭa-guṇa.
Because of their poor fund of knowledge, the Māyāvādī philosophers forget the fact that Kṛṣṇa is always full with six opulences, eight transcendental qualities and eight kinds of perfection. The six opulences are wealth, strength, beauty, fame, knowledge and renunciation. No one is greater than or equal to Kṛṣṇa in these six opulences. The first of Kṛṣṇa’s eight transcendental qualities is that He is always untouched by the contamination of material existence. This is mentioned in the Īśopaniṣad: apāpa-viddham. Just as the sun is never polluted by any contamination, the Supreme Lord is never polluted by any sinful activity. Although Kṛṣṇa’s actions may sometimes seem impious, He is never polluted by such actions. The second transcendental quality is that Kṛṣṇa never dies. In the Bhagavad-gītā, Fourth Chapter, He informs Arjuna that both He and Arjuna had many appearances in this material world, but that He alone remembers all such activities—past, present and future. This means that He never dies. Forgetfulness is due to death. As we die, we change our bodies and forget. Kṛṣṇa, however, is never forgetful. He can remember everything that has happened in the past. Otherwise, how could He remember that He first taught the yoga system of the Bhagavad-gītā to the sun-god, Vivasvān? Therefore, He never dies. Nor does He ever become an old man. Although Kṛṣṇa was a great-grandfather when He appeared on the Battlefield of Kurukṣetra, He did not appear like an old man. Kṛṣṇa cannot be polluted by any sinful activity, Kṛṣṇa never dies, Kṛṣṇa never becomes old, Kṛṣṇa is never subject to lamentation, Kṛṣṇa is never hungry, and He is never thirsty. Whatever He desires is perfectly lawful, and whatever He decides cannot be changed by anyone. These are the eight transcendental qualities of Kṛṣṇa. Besides that, Kṛṣṇa is known as Yogeśvara. He has all the opulences or facilities of mystic powers, such as aṇimā-siddhi, the power to become smaller than the smallest. It is stated in the Brahma-saṁhitā that Kṛṣṇa has entered even within the atom (aṇḍāntara-stha-paramāṇu-cayāntara-stham (BS 5.35)). Similarly, Kṛṣṇa, as Garbhodakaśāyī Viṣṇu, is within the gigantic universe, and He is lying in the Causal Ocean as Mahā-Viṣṇu, in a body so gigantic that when He exhales, millions and trillions of universes emanate from His body. This is called mahimā-siddhi. Kṛṣṇa also has the perfection of laghimā: He can become the lightest. It is stated in the Bhagavad-gītā that it is because Kṛṣṇa enters within this universe and within the atoms that all the planets are floating in the air. That is the explanation of weightlessness. Kṛṣṇa also has the perfection of prāpti: He can get whatever He likes. Similarly, He has the facility of īśitā, controlling power. He is called the supreme controller, Parameśvara. In addition, Kṛṣṇa can bring anyone under His influence. This is called vaśitā.