The living entities are also differentiated expansions of the Lord's Self, and because some of them desire to be lords and imitate the Supreme Lord, He allows them to enter into the cosmic creation with the option to fully utilize their propensity to lord it over nature. Because of the presence of His parts and parcels, the living entities, the entire phenomenal world is stirred into action and reaction. Thus the living entities are given full facilities to lord it over material nature, but the ultimate controller is the Lord Himself in His plenary feature as Paramātmā, the Supersoul, who is one of the puruṣas.
Thus there is a gulf of difference between the living entity (ātmā) and the controlling Lord (Paramātmā), the soul and the Supersoul. Paramātmā is the controller, and the ātmā is the controlled; therefore they are in different categories. Because the Paramātmā fully cooperates with the ātmā, He is known as the constant companion of the living being.
The all-pervading feature of the Lord-which exists in all circumstances of waking and sleeping as well as in potential states and from which the jīva-śakti (living force) is generated as both conditioned and liberated souls-is known as Brahman. Since the Lord is the origin of both Paramātmā and Brahman, He is the origin of all living entities and all else that exists. One who knows this engages himself at once in the devotional service of the Lord. Such a pure and fully cognizant devotee of the Lord is fully attached to Him in heart and soul, and whenever such a devotee assembles with similar devotees, they have no engagement but the glorification of the Lord's transcendental activities. Those who are not as perfect as the pure devotees-namely, those who have realized only the Brahman or Paramātmā features of the Lord-cannot appreciate the activities of the perfect devotees. The Lord always helps the pure devotees by imparting necessary knowledge within their hearts, and thus out of His special favor He dissipates all the darkness of ignorance. The speculative philosophers and yogīs cannot imagine this, because they more or less depend on their own strength. As stated in the Kaṭha Upaniṣad (1.2.23), the Lord can be known only by those whom He favors, and not by anyone else. Such special favors are bestowed upon His pure devotees only. Śrī Īśopaniṣad thus points to the favor of the Lord, which is beyond the purview of the brahmajyoti.