God is absolute and unlimited whereas living entities, who are part and parcels of the Supreme, are insignificantly small compared to the Lord. The Supreme Lord is infinite and the living entity is infinitesimal. The Supreme Lord is the creator and controller whereas living entities are the created and controlled. That is the difference.
The jiva-souls, or the living entities, who are emanations of the Lord's marginal energy, have been accepted by the Lord as His separated part and parcels. A particle of gold is gold also, a drop of water from the ocean is also salty. The quality of the part with the whole are the same, but in quantity the part remains ever different from the whole.
A drop of water is infinitesimal small compared to the power of the big ocean, and a particle of gold is never the same in quantity with the gold mine. Similarly, we, the living entities, being part and parcels of the Supreme Lord, have all the qualities of God, but in minute quantity because we are minute parts only. The parts are always subordinate to the whole.
In Bhagavad-Gita the Supreme Lord is called param-isvara or the Supreme controller. Since we are parts of the supreme controller we also have a nature to control and therefore we try to imitate Him by lording it over material nature, to control her. This tendency to control is there because it is in God. But although we have a tendency to control and lord it over material nature, we should know that we are not the Supreme controller. We may be compared to little minute isvaras, or subordinate imitation controllers, but we can never become param-isvara, or the Supreme controller.
As the creation always remains under the control of the creator, similarly all created beings are also subjected to the control of their creator. If a living entity says that he is not controlled but that he is free, than he is insane.
controlled by either the external or internal energy of the Lord, can therefore never become the Supreme. If a transcendentalist thinks that he can become God, or isvara, by an artificial process of mystic yoga performance or by merging into the impersonal brahmajyoti, then he suffers from nothing but hallucinations. The soul can never become the Supersoul and living entities can never become God.
God always remains God and the living entity always remains an infinitesimal small part of God. Living entities are therefore described in vedic literatures as "amsa" or fragmental parts of the Supreme. The fundamental principle of fragmentation of a piece from the whole is that the quantitative dimension is changed. The part and parcels can never become the whole. The quantitative function of a part is to serve the whole.
Although one in quality with God a living entity, as a part and parcel of the Supreme, is therefore ever distinct in his quantitative function as the servant of the Lord.
