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.