The living entity is intelligent. One therefore has to utilize his intelligence over the mind and the senses. When the mind and senses are purified by the proper use of intelligence, then the conditioned soul is liberated; otherwise, if the intelligence is not properly utilized in controlling the senses and mind, the conditioned soul continues to transmigrate from one kind of body to another simply for sense gratification. Another point clearly stated in the answer of Śukadeva Gosvāmī is that it is the mind, senses and intelligence of the individual living entity that the Lord created. It is not stated that the living entities themselves were ever created. Just as the shining particles of the sun's rays always exist with the sun, the living entities exist eternally as parts and parcels of the Supreme Personality of Godhead. But just as the sun rays are sometimes covered by a cloud, which is created by the sun, so the conditioned souls, although eternally existing as parts of the Supreme Lord, are sometimes put within the cloud of the material concept of life, in the darkness of ignorance. The whole Vedic process is to alleviate that darkened condition. Ultimately, when the senses and mind of the conditioned being are fully purified, he comes to his original position, called Kṛṣṇa consciousness, and that is liberation.
In the Vedānta-sūtra, the first sūtra, or code, questions about the Absolute Truth. Athāto brahma jijñāsā: What is the nature of the Absolute Truth? The next sūtra answers that the nature of the Absolute Truth is that He is the origin of everything. Whatever we experience, even in this material condition of life, is but an emanation from Him. The Absolute Truth created the mind, senses and intelligence. This means that the Absolute Truth is not without mind, intelligence and senses. In other words, He is not impersonal. The very word created means that He has transcendental intelligence. For example, when a father begets a child, the child has senses because the father also has senses. The child is born with hands and legs because the father also has hands and legs. Sometimes it is said that man is made after the image of God. The Absolute Truth is therefore the Supreme Personality, with transcendental mind, senses and intelligence. When one's mind, intelligence and senses are purified of material contamination, one can understand the original feature of the Absolute Truth as a person.