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Here it is clearly mentioned that living entities belong to the superior nature (or energy) of the Supreme Lord. The inferior energy is matter manifested in different elements, namely earth, water, fire, air, ether, mind, intelligence and false ego. Both forms of material nature, namely gross (earth, etc.) and subtle (mind, etc.), are products of the inferior energy. The living entities, who are exploiting these inferior energies for different purposes, are the superior energy of the Supreme Lord, and it is due to this energy that the entire material world functions. The cosmic manifestation has no power to act unless it is moved by the superior energy, the living entity. Energies are always controlled by the energetic, and therefore the living entities are always controlled by the Lord – they have no independent existence. They are never equally powerful, as unintelligent men think. The distinction between the living entities and the Lord is described in Śrīmad-Bhāgavatam (10.87.30) as follows:
aparimitā dhruvās tanu-bhṛto yadi sarva-gatās
tarhi na śāsyateti niyamo dhruva netarathā
ajani ca yan-mayaṁ tad avimucya niyantṛ bhavet
samam anujānatāṁ yad amataṁ mata-duṣṭatayā
“O Supreme Eternal! If the embodied living entities were eternal and all-pervading like You, then they would not be under Your control. But if the living entities are accepted as minute energies of Your Lordship, then they are at once subject to Your supreme control. Therefore real liberation entails surrender by the living entities to Your control, and that surrender will make them happy. In that constitutional position only can they be controllers. Therefore, men with limited knowledge who advocate the monistic theory that God and the living entities are equal in all respects are actually guided by a faulty and polluted opinion.”
The Supreme Lord, Kṛṣṇa, is the only controller, and all living entities are controlled by Him. These living entities are His superior energy because the quality of their existence is one and the same with the Supreme, but they are never equal to the Lord in quantity of power. While exploiting the gross and subtle inferior energy (matter), the superior energy (the living entity) forgets his real spiritual mind and intelligence. This forgetfulness is due to the influence of matter upon the living entity. But when the living entity becomes free from the influence of the illusory material energy, he attains the stage called mukti, or liberation. The false ego, under the influence of material illusion, thinks, “I am matter, and material acquisitions are mine.” His actual position is realized when he is liberated from all material ideas, including the conception of his becoming one in all respects with God. Therefore one may conclude that the Gītā confirms the living entity to be only one of the multi-energies of Kṛṣṇa; and when this energy is freed from material contamination, it becomes fully Kṛṣṇa conscious, or liberated.
Everything that exists is a product of matter and spirit. Spirit is the basic field of creation, and matter is created by spirit. Spirit is not created at a certain stage of material development. Rather, this material world is manifested only on the basis of spiritual energy. This material body is developed because spirit is present within matter; a child grows gradually to boyhood and then to manhood because that superior energy, spirit soul, is present. Similarly, the entire cosmic manifestation of the gigantic universe is developed because of the presence of the Supersoul, Viṣṇu. Therefore spirit and matter, which combine to manifest this gigantic universal form, are originally two energies of the Lord, and consequently the Lord is the original cause of everything. A fragmental part and parcel of the Lord, namely the living entity, may be the cause of a big skyscraper, a big factory, or even a big city, but he cannot be the cause of a big universe. The cause of the big universe is the big soul, or the Supersoul. And Kṛṣṇa, the Supreme, is the cause of both the big and small souls. Therefore He is the original cause of all causes. This is confirmed in the Kaṭha Upaniṣad (2.2.13). Nityo nityānāṁ cetanaś cetanānām.
There is a common controversy over whether the Supreme Absolute Truth is personal or impersonal. As far as Bhagavad-gītā is concerned, the Absolute Truth is the Personality of Godhead, Śrī Kṛṣṇa, and this is confirmed in every step. In this verse, in particular, it is stressed that the Absolute Truth is a person. That the Personality of Godhead is the Supreme Absolute Truth is also the affirmation of the Brahma-saṁhitā: īśvaraḥ paramaḥ kṛṣṇaḥ sac-cid-ānanda-vigrahaḥ; that is, the Supreme Absolute Truth Personality of Godhead is Lord Kṛṣṇa, who is the primeval Lord, the reservoir of all pleasure, Govinda, and the eternal form of complete bliss and knowledge. These authorities leave no doubt that the Absolute Truth is the Supreme Person, the cause of all causes. The impersonalist, however, argues on the strength of the Vedic version given in the Śvetāśvatara Upaniṣad (3.10): tato yad uttara-taraṁ tad arūpam anāmayam/ ya etad vidur amṛtās te bhavanti athetare duḥkham evāpiyanti. “In the material world Brahmā, the primeval living entity within the universe, is understood to be the supreme amongst the demigods, human beings and lower animals. But beyond Brahmā there is the Transcendence, who has no material form and is free from all material contaminations. Anyone who can know Him also becomes transcendental, but those who do not know Him suffer the miseries of the material world.”
The impersonalist puts more stress on the word arūpam. But this arūpam is not impersonal. It indicates the transcendental form of eternity, bliss and knowledge as described in the Brahma-saṁhitā quoted above. Other verses in the Śvetāśvatara Upaniṣad (3.8–9) substantiate this as follows:
vedāham etaṁ puruṣaṁ mahāntam
āditya-varṇaṁ tamasaḥ parastāt
tam eva viditvāti mṛtyum eti
nānyaḥ panthā vidyate ’yanāya
yasmāt paraṁ nāparam asti kiñcid
yasmān nāṇīyo no jyāyo ’sti kiñcit
vṛkṣa iva stabdho divi tiṣṭhaty ekas
tenedaṁ pūrṇaṁ puruṣeṇa sarvam
“I know that Supreme Personality of Godhead who is transcendental to all material conceptions of darkness. Only he who knows Him can transcend the bonds of birth and death. There is no way for liberation other than this knowledge of that Supreme Person.
“There is no truth superior to that Supreme Person, because He is the supermost. He is smaller than the smallest, and He is greater than the greatest. He is situated as a silent tree, and He illumines the transcendental sky, and as a tree spreads its roots, He spreads His extensive energies.”
From these verses one concludes that the Supreme Absolute Truth is the Supreme Personality of Godhead, who is all-pervading by His multi-energies, both material and spiritual.