Living beings, spiritual entities, or spiritual souls or sparks of spirit, are considered emanations of the energy of the Supreme Lord, and God, Krishna, is the source of that energy. Eternally an integral part of God, the living being [the infinitesimal soul] that has attained liberation recovers its original and eternal identity.
The realization of the aphorism “I am not this body” does not mean that the being loses its identity. I currently believe myself to be matter, but once liberated, I will understand that I am in fact a spiritual soul, a tiny fragment of the Infinite, God. Becoming Krishna conscious, or spiritually enlightened, and committing oneself to his service of absolute love are the true signs of liberation.
The energy of the Supreme Lord is divided into three categories: para, kshetragya, and avidya. Para energy is in fact that of the Lord Himself, while kshetragya energy is that of the living being, the soul, and avidya energy is that of the material universe, or maya. It is called ignorance because, under the influence of material energy, one forgets one's true nature as well as the relationship that unites us to the Supreme Lord. Living beings represent one of the energies of the Supreme Lord, called marginal energy, minute parts of God.
Every visible phenomenon of cosmic manifestation belongs to the energy of the Supreme Lord, no different from Him. Therefore, He is the Master, the Friend, and the Sustainer of all living beings. Let us, therefore, live by the grace of God, and take only what is due to us, without encroaching on the portion of others. In this way, we may live happily.
It is to serve Krishna, God, the Supreme Person, that we were created; this is the primary reason for our existence.
The Supreme Lord, Krishna, the Divine Sovereign Person, is by nature overflowing with joy, and He multiplies in order to increase His spiritual and absolute happiness. And we, the separate beings, already exist as minute parts of the Supreme Lord for the satisfaction of His divine senses. The living being, the soul embodied in a human, animal, or plant form, belongs to the Lord's inner energy and is therefore identical to Him, but it never equals or surpasses God, Krishna. God and other beings each possess their own individuality. Spiritual beings distinct from God can also, through the use of material energy, exert a certain creative power, but none of their creations equal or surpass those of the Lord.
Only unreasonable, insane minds claim to be One with God, thus allowing themselves to be led astray by the illusory energy that plunges them into the darkness of ignorance. In their delusion, they have no other recourse than to acknowledge the supremacy of Lord Krishna and to willingly engage in his service of love and devotion, for it is to act in this way that they were created. If they do not return to this original and natural duty, the world will know neither peace nor tranquility.