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By taking advantage of the guidance of Superself in the form of intelligence, we can either continue to study and to put into practice our conclusion that "I am not this body," or we can choose to remain in the false material identification, fancying ourselves to be the possessors and doers. Our freedom consists in orienting our desire either toward the ignorant, material misconception or the true, spiritual conception. We can easily attain to the true, spiritual conception by recognizing the Superself (Paramātmā) to be our friend and guide and by dovetailing our intelligence with the superior intelligence of Paramātmā. The Superself and the individual self are both spirit, and therefore the Superself and the individual self are both qualitatively one and distinct from matter.
(SRIMAD BHAGAVATAM-------2:2:35------PURPORT).

The quality of fire, warmth, is the same everywhere, and the spiritual spark, or part and parcel of the Supreme Spirit, is the same in every living being; thus the potency of the Lord is distributed all over His creation. This transcendental knowledge alone can save one from the contamination of material illusion. Since the Lord's potency is distributed everywhere, a pure soul, or devotee of the Lord, can see everything in relationship with the Lord, and therefore he has no affection for the outer coverings. That pure spiritual conception makes him immune to all contamination of material association. The pure devotee never forgets the touch of the Lord in all circumstances.
(SRIMAD BHAGAVATAM-------3:9:32------PURPORT).

Knowledge of the Supreme Absolute Truth does not necessitate negation of the material manifestation but understanding of spiritual existence as it is. To think that because material existence is realized in forms therefore spiritual existence must be formless is only a negative material conception of spirit. The real spiritual conception is that spiritual form is not material form. Brahmā appreciated the eternal form of the Lord in that way, and the Personality of Godhead approved of Brahmā's spiritual conception. In Bhagavad-gītā the Lord condemned the material conception of Kṛṣṇa's body which arises because He is apparently present like a man. The Lord may appear in any of His many, many spiritual forms, but He is not materially composed, nor has He any difference between body and self. That is the way of conceiving the spiritual form of the Lord.
(SRIMAD BHAGAVATAM-------3:9:36------PURPORT).

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