Since the living entity is constitutionally part and parcel of the Supreme Personality of Godhead, the Lord is very affectionate to the living entities. Unfortunately, when the living entity is bewildered or illusioned by the external energy, he becomes forgetful of his eternal relationship with the Lord, but as soon as he becomes aware of his constitutional position, he is liberated. The minute independence of the conditioned soul is exhibited by his marginal position. If he likes, he can forget the Supreme Personality of Godhead and come into the material existence with a false ego to lord it over material nature, but if he likes he can turn his face to the service of the Lord. The individual living entity is given that independence. His conditional life is ended and his life becomes successful as soon as he turns his face to the Lord, but by misusing his independence he enters into material existence. Yet the Lord is so kind that, as Supersoul, He always remains with the conditioned soul. The concern of the Lord is neither to enjoy nor to suffer from the material body. He remains with the jīva simply as sanction-giver and witness so that the living entity can receive the results of his activities, good or bad. (SB 3.26.18, purport )

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