Prabhupāda: So Kṛṣṇa, the Supreme Personality of Godhead, explaining the method of His appearance and disappearance. People do not know it. Just like the sun. Because we do not see at night, formerly some people used to think, "The sun is now dead, or gone." But later on, by scientific method, they have come to know the sun is always in the sky. Due to our different position, we do not see the sun at night. Otherwise, the sun is there. This is . . . if this is possible for an ordinary material thing, how much it is greatly possible for the Supreme Spirit.
Therefore ajo 'pi san: Kṛṣṇa has no birth, no death. We have also no birth and death, because we are part and parcel of Kṛṣṇa. We have no birth and death, that is explained already in the Second Chapter of Bhagavad-gītā, na jāyate na mriyate vā kadācit, na hanyate hanyamāne śarīre (BG 2.20). So if the part and parcel particles, small atomic particle . . . we are atomic particle. Our magnitude is described in the śāstra, Padma Purāṇa and Upaniṣad also: keśāgra-śata-bhāgasya śatataḥ kalpitasya ca (Śvetāśvatara Upaniṣad 5.9). The top portion of the hair, if you divide it into one hundred parts, and again, that one hundredth part, if you divide again hundred part, that is the magnitude of the spirit soul. Keśāgra-śata-bhāgasya śatataḥ kalpitasya, bhāgo jīvaḥ sa vijñeyaḥ sa anantyāya kalpate.
So we living entities, a small particle, very atomic small particle, one ten thousandth part of the top of the hair. It can simply be imagined. We are acintya. But we understand from Vedic literature what is the magnitude. It is not nirākāra. That is not a fact. It has got ākāra. But at our present position, material condition, we cannot measure it. And because we cannot measure it . . . just like in geometry, I have studied that point has no breadth and length. But actually there is breadth and length, but we cannot measure it. Similarly, the magnitude of the spirit soul is smaller than the point. We cannot measure it with our material measuring instruments. Anyway, even if you can, that is the magnitude. So that small particle is described in the Bhagavad-gītā that na jāyate na mriyate. That small particle has also no birth and death. Na hanyate hanyamāne śarīre (BG 2.20). It is so powerful that, because that small particle is within this body, dehino 'smin yathā dehe (BG 2.13), it is so healthy, so bright, moving so swiftly, acting so nicely, it has got so nice brain; and as soon as that small particle, atomic particle, is gone from this body, it is useless, a lump of matter.