Para, the Supreme Lord, Absolute Truth, has multi-energy. So the multi-energy is divided into three division. That is called antaraṅga-śakti, internal energy, external energy, and the marginal energy. All of them are energies, or prakṛti. So in the Sāṅkhya philosophical discussion, Devahūti—she is also the mother of Kapiladeva—she asked this intelligent question: "What are the characteristic of the prakṛti, and what are the characteristic of the puruṣa?" Prakṛteḥ puruṣasyāpi lakṣaṇaṁ puruṣottama. He (she) is addressing his (her) son, Kapiladeva, God, as Puruṣottama. Uttama puruṣa. Uttam a, madhyama, and adhama. There is a comparative. So uttama puruṣa is the Supreme Personality of Godhead, Kṛṣṇa, or His incarnation like Kapiladeva, Ṛṣabhadeva. There are many incarnations. So they are all Puruṣottama.
So, so far in this material conception of life there are two puruṣas, one, the living entity, and the other is the Supersoul. So above this... Living entity is the adhama-puruṣa, and the Supersoul is the madhyama-puruṣa, and Kṛṣṇa, or the Supreme Personality of Godhead, is uttama-puruṣa, the Supreme. And in this material world the adhama-puruṣa is called also nitya-baddha. Similarly, there are other living entities in the spiritual world, they are called nitya-mukta or nitya-siddha. They never come in this material world. Just like Rūpa Gosvāmī. In his Bhakti-rasāmṛta-sindhu, he describes some comparison, that the sea fishes, they never come to the river. The river fishes sometimes go to the sea, but the sea fishes, they never come to the river. Similarly, there are living entities in the spiritual world. They never come in this material world. Their number is greater, at least three times greater than all the living entities within this material world. And the Supersoul, He is also living entity, but superior, Supersoul. Soul and Supersoul.
So the Supersoul is also living with the..., along with this ordinary living entities as friends. That is described in the Upaniṣad, that two birds are sitting on one tree. One bird is eating the fruit and the other bird is simply witness. Paramātmā, upadraṣṭā anumantā. That is described in the Bhagavad-gītā. Paramātmā is existing within our heart. Īśvaraḥ sarva-bhūtānāṁ hṛd-deśe 'rjuna tiṣṭhati (BG 18.61). He is simply upadraṣṭā. He is not enjoying. He has no interest to enjoy this material world. But the other bird, the living entity, he is trying to enjoy this material world. And according to his karma, upadraṣṭā... I wanted to do something or I have done something. The resultant action, I will have to enjoy or suffer in the next life. The witness is the Paramātmā, sākṣī, upadraṣṭā anumantā, antaryāmī, sākṣī. We cannot do anything without the knowledge of the Supreme Personality of Godhead in His Paramātmā feature. He is fulfilling our desires and waiting for the opportunity when the living entity will give up this business of eating the fruit of this body, of the tree, and simply become engaged, again come back to the Supersoul. That opportunity He is looking after. So the Christian philosophers, they do not believe in the Paramātmā feature, and they say that "If I am punished for my past deeds, then who is the witness?" Because in the court, if somebody is charged with criminality, there must be some witnesses. So we heard a Christian professor in our college. They did not believe in this witness of the Supreme Personality of Godhead. He is witness within the heart. Witness must be. This is very intelligent, that without witness, how my charges, charges upon me, can be substantiated? The witness is the Supreme Personality of Godhead. Upadraṣṭā anumantā. He is seeing everything. So that is puruṣa also, and we are also puruṣa. And above these two puruṣas, the Supreme Puruṣa is Kṛṣṇa, as it is described in the Bhagavad-gītā, Eighth Chapter, puruṣottama-yogam.