A sincere student should not neglect the discussion of such [scriptural] conclusions, considering them controversial, for such discussions strengthen the mind. Thus one's mind becomes attached to Śrī Kṛṣṇa.
Through such discussion and inquiry, we become aware that we are jīvas, individual souls, upon which our bodies and minds are temporary and illusory impositions. The scriptures refer to the jīva, a product of the Lord's superior, spiritual energy, as the kṣetra-jña, or "knower of the field," while they refer to the temporary, material body and mind as the kṣetra, or "field." Just as the jīva is the kṣetra-jña in relation to his individual body and mind, so the Lord is the kṣetra-jña in relation to His vast universal form. As Lord Kṛṣṇa informs us in the Bhagavad-gītā (13.3), kṣetra-jñaṁ cāpi māṁ viddhi sarva-kṣetreṣu bhārata: "O scion of Bharata, you should understand that I am also the knower in all bodies."
Therefore the jīva and and the Supreme Lord are nondifferent in the sense that both are kṣetra-jña, "knowers of the field." But when we look at which kṣetra each of them is knowing, the difference between the jīva and the Supreme Lord is seen to be incalculably wide. The Supreme Lord is infinite, while the jīva is infinitesimal. As consciousness, the jīva pervades his body and mind, which he has acquired due to his karma, or fruitive activities. Similarly, the Supreme Lord pervades the entire creation - His universal body - with His consciousness. Though the jīva permeates his body as impersonal consciousness, he is always a person. Similarly, although in His impersonal, all-pervasive feature the Supreme Lord saturates the cosmic manifestation with His consciousness, in His personal feature He remains eternally in Goloka Vṛndāvana performing pastimes. This point is substantiated by the Brahma-saṁhitā (5.37): goloka eva nivasaty akhilātma-bhūto. "Although residing always in His abode called Goloka, the Lord is the all-pervading Brahman and the localized Paramātmā as well." And in the Bhagavad-gītā the Lord Himself explains the functions of the field and the knower of the field, and He says that He is present throughout the creation as the knower.
The dry speculators describe the field and its knower according to their own lopsided logic. They say that the body is like a container and that Brahman enters this container like the all-pervasive sky. Once this container is broken - that is, at the time of liberation - the jīva merges back into Brahman, symbolized by the sky. There are many loopholes in this argument. First of all, the jīva is spiritual energy, while the sky is matter. It is wrong to compare a spiritual subject to a material object. This is a typical example of how the impersonal speculators waste their time trying to equate spiritual substance with mundane things. Such empirical exercises can never be termed jñāna-yoga, the path of perfect knowledge. According to the impersonalists, the infinitesimal jīva merges into the infinite Brahman at the time of liberation. But such merging does not affect the infinite in any way. Unfortunately, the impersonalists are oblivious of the tremendous damage such liberation causes to the infinitesimal living entity.