The conception of the universal form of the Supreme Lord, which includes all the demigods and their different planets, is called adhidaivata. And present in the body along with the individual soul is the Supersoul, a plenary representation of Lord Kṛṣṇa. The Supersoul is called the Paramātmā or adhiyajña and is situated in the heart. The word eva is particularly important in the context of this verse because by this word the Lord stresses that the Paramātmā is not different from Him. The Supersoul, the Supreme Personality of Godhead, seated beside the individual soul, is the witness of the individual soul's activities and is the source of the soul's various types of consciousness. The Supersoul gives the individual soul an opportunity to act freely and witnesses his activities.
(BHAGAVAD-GITA------8:4-----PURPORT).

Service is the real constitutional occupation of all living entities. The living entities are meant to render service to the Lord, and they can attain religious perfection by this service attitude. One cannot attain religious perfection simply by speculating to attain theoretical knowledge. The jñānī division of spiritualists go on speculating only to distinguish the soul from matter, but they have no information of the activities of the soul after being liberated by knowledge. It is said that persons who only mentally speculate to know things as they are and who do not engage in the transcendental loving service of the Lord are simply wasting their time.
(SRIMAD BHAGAVATAM-------3:6:33------PURPORT).

Vidura inquired how the Lord's activities can be in the modes of material nature, as is sometimes miscalculated by persons with a poor fund of knowledge. The inebriety of the material qualities is due to the difference between the material body and the spirit soul. The conditioned soul's activities are displayed through the medium of the modes of material nature and are therefore perverted in appearance. However, the Lord's body and the Lord Himself are one and the same, and when the Lord's activities are displayed, they are certainly nondifferent from the Lord in all respects. The conclusion is that persons who consider the Lord's activities material are certainly mistaken.
(SRIMAD BHAGAVATAM-------3:7:2------PURPORT).

Conditioned souls are under the spell of material energy, or eternal time—past, present and future—but as soon as one engages in Kṛṣṇa consciousness, he transcends the limits of past and present and becomes situated in the eternal activities of the soul. One has to act in terms of the Vedic injunctions in order to enjoy material life, but those who have taken to the devotional service of the Lord are not afraid of the regulations of this material world. Such devotees do not care for the conventions of material activities; they boldly take to that shelter which is like an umbrella against the sun of repeated birth and death.
(SRIMAD BHAGAVATAM-------3:21:17------PURPORT).

The living entity, or soul, does not do anything; everything is done under the influence of the modes of material nature. When a man is diseased, the symptoms of the disease become a source of all kinds of pain. Those who are advanced in transcendental consciousness, or Kṛṣṇa consciousness, are never envious, neither of the soul nor of the activities of the soul under the influence of material nature. Advanced transcendentalists are called sudhiyaḥ. Sudhī means "intelligence," sudhī means "highly advanced," and sudhī means "devotee." One who is both devoted and highly advanced in intelligence does not take action against the soul or the body. If there is any discrepancy, he forgives. It is said that forgiveness is a quality of those who are advancing in spiritual knowledge.
(SRIMAD BHAGAVATAM-------4:20:3------PURPORT).

There are three states to our existence, namely wakefulness, dreaming and deep sleep. In all three states, we have different experiences. Thus the soul is the observer of these three states. Actually, the activities of the body are not the activities of the soul. The soul is different from the body. Just as aromas are distinct from the material vehicle in which they are carried, the soul is unattached to material activities. This analysis can be considered by a person who is fully under the shelter of the lotus feet of the Supreme Lord. This is confirmed by the Vedic injunction yasmin vijñāte sarvam evaṁ vijñātaṁ bhavati (Muṇḍaka Upaniṣad 1.3). If one can understand the Supreme Personality of Godhead, one can automatically understand everything else. Because of not taking shelter of the Lord's lotus feet, even great scholars, scientists, philosophers and religionists are always bewildered.
(SRIMAD BHAGAVATAM-------7:7:26------PURPORT).

"The Supreme Lord is situated in everyone's heart, O Arjuna, and is directing the wanderings of all living entities, who are seated as on a machine, made of the material energy." The material body of the living entity is a result of the conditioned soul's activities, and because the supporter is the Supersoul, the Supersoul is the true reality. Every one of us, therefore, should offer respectful obeisances to this central reality. One should not be misguided by the activities of this material world and forget the central point, the Absolute Truth. That is the instruction given here by Lord Brahmā.
(SRIMAD BHAGAVATAM-------8:5:28------PURPORT).

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