The Paramātmā is always distinguished from the embodied soul as well as the material world. Therefore He has been described as para. That para, or Supreme Personality of Godhead, is eka, meaning “one.” The Lord is one, whereas the conditioned souls embodied within the material world exist in many varieties of form. There are demigods, human beings, animals, trees, birds, bees and so forth. Thus the living entities are not eka but many.