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.