“The position of ishvara is that of supreme consciousness. The jivas, or the living entities, being parts and parcels of the Supreme Lord, are also conscious. Both the living entity and material nature are explained as prakriti, the energy of the Supreme Lord, but one of the two, the jiva, is conscious. The other prakriti is not conscious. That is the difference. Therefore the jiva-prakriti is called superior because the jiva has consciousness which is similar to the Lord's.” (Shrila Prabhupada, Bhagavad-gita, Introduction)