"The Lord is beyond the inferior and marginal energies as above mentioned, and His spiritual energy is manifested in three different phases: as eternal existence, eternal bliss and eternal knowledge. As far as eternal existence is concerned, it is conducted by the sandhinī potency; similarly, bliss and knowledge are conducted by the hlādinī and saṁvit potencies respectively. As the supreme energetic Lord, He is the supreme controller of the spiritual, marginal and material energies. And all these different types of energies are connected with the Lord in eternal devotional service.
"The Supreme Personality of Godhead is thus enjoying in His transcendental eternal form. Is it not astounding that one dares to call the Supreme Lord nonenergetic? The Lord is the controller of all energies, and the living entities are parts and parcels of one of the energies. Therefore there is a gulf of difference between the Lord and the living entities. How then can one say that the Lord and the living entities are one and the same? In the Bhagavad-gītā also the living entities are described as belonging to the superior energy of the Lord. According to the principles of intimate correlation between the energy and the energetic, both of them are nondifferent also. Therefore, the Lord and the living entities are nondifferent as the energy and the energetic.
"Earth, water, fire, air, ether, mind, intelligence and ego are all inferior energies of the Lord, but the living entities are different from all as superior energy. This is the version of Bhagavad-gītā (7.4–5).