Here someone may protest: Is it not so that the Sruti-sastras declare, "ayam atma brahma" (the individual soul is the Supreme)? Is it not so, then, that the individual spirit souls are not in any way different from the Supreme? Why, then, do you claim that the individual spirit souls are subordinate to and dependent upon the Supreme? Replying to this protest, the author of the sutras reveals the truth. He says:
Sutra 12
They have neither beginning nor end, for they are a specific potency of the Supreme.
Commentary by Srila Bhaktivinoda Thakura
The individual spirit souls have neither beginning nor end, for they are a specific potency of the Supreme, and the potencies of the Lord have neither beginning nor end. In the Sruti-sastra it is said:
"The Supreme Personality of Godhead is like a great fire, and the individual spirit souls are like sparks of that fire."
In the Bhagavad-gita (15.7) the Supreme Personality of Godhead declares:
"The living entities in this conditioned world are My eternal, fragmental parts."
In the Narada-pancaratra, Lord Siva declares:
"Some sages say that the eternal individual souls have qualities like those of the Lord Himself."
Lord Siva again declares:
"Other sages say that the individual spirit soul is not eternal, that the soul is an illusion, artificial, an imagination, that the soul is like a reflection of sunlight on water, and that, as a reflection eventually disappears, so the individual soul eventually ceases to exist."
In the Bhagavad-gita (7.5-6) the Supreme Personality of Godhead says:
"Besides this inferior nature, O Arjuna, there is a superior energy of Mine, which are all living entities who are struggling with material nature and are sustaining the universe.
In the Bhagavad-gita (2.28) the Supreme Personality of Godhead again explains:
"All created beings are unmanifest in their beginning, manifest in their interim state, and unmanifest again when they are annihilated. So what need is there of lamentation?"
In the Katha Upanisad (1.2.18) it is said:
"For the soul there is never birth nor death. Nor having once been, does he ever cease to be. He is unborn, eternal, ever-existing, undying, and primeval. He is not slain when the body is slain."
============
PERFECTION – BEING IN TUNE WITH REALITY
The body is yours—but it is not you. The body is a garment that you are wearing, a machine that you are using, a vehicle that you are driving. The body is your possession. Just as a person does not identify himself as being the shirt he is wearing, he also should not identify himself with the body that he is wearing.
Siddhaswarupananda - Chris Bulter Speaks
============
Here someone may say: Since the individual spirit souls are a specific potency of the Lord, they are in all respects one with Him. They are not in any way different from Him.
Concerned that someone may speak in this way, in the next sutra the author emphasises the difference between the individual souls and the Supreme Lord.
Sutra 13
Although they are spiritual and blissful, the individual spirit souls are different from the Supreme, for it is not inevitable that they are always situated in the spiritual reality.
Commentary by Srila Bhaktivinoda Thakura
Although they are spiritual and blissful, the individual spirit souls are different from the Supreme. Here is the reason why: it is not inevitable that they are always situated in the spiritual reality. The natural position of the individual spirit souls is to be situated in the spiritual reality. However, it is the Supreme Personality of Godhead Himself who places them in that spiritual reality. However, for the individual spirit souls it is possible to be place apart from the spiritual reality.
In the Sruti-sastra it is said:
"The Supreme Personality of Godhead is the one eternal who controls the many eternals."
"The Supreme Personality of Godhead is the controller of all existence."
"The Supreme Personality of Godhead is greater than the greatest."
In the Bhagavad-gita (2.45), the Supreme Personality of Godhead says:
"O Arjuna, be free from all dualities and be established in the self."
In the Mundaka Upanisad (3.1.2) and Svetasvatara Upanisad (4.6.) it is said:
"Although the two birds are on the same tree, the eating bird is fully engrossed with anxiety and moroseness as the enjoyer of the fruits of the tree. But if in some way or other he turns his face to his friend who is the Lord, and knows His glories, at once the suffering bird becomes free of all anxieties."