All transcendentalists other than devotees make no distinction between the individual soul and the Supersoul because they miscalculate the Superconsciousness and the individual consciousness to be one and the same. Such miscalculation by the nondevotees makes them unfit to receive any direction from within, and therefore they are bereft of the direct cooperation of the Lord. After many, many births, when such a nondualist comes to sense that the Lord is worshipable and that the devotee is simultaneously one with and different from the Lord, then only can he surrender unto the Lord, Vāsudeva. Pure devotional service begins from that point. The process of understanding the Absolute Truth adopted by the misguided nondualist is very difficult, whereas the devotee's way of understanding the Absolute Truth comes directly from the Lord, who is pleased by devotional service.
(Srimad Bhagavatam-----3:5:4-----purport).

But there are many so-called yogīs who have no concern with the Lord but are only concerned with consciousness, which they accept as the final realization. Such realization of consciousness is taught by Bhagavad-gītā within only a few minutes, whereas the so-called yogīs take continuous years to realize it because of their offenses at the lotus feet of the Lord. The greatest offense is to deny the existence of the Lord as separate from the individual souls or to accept the Lord and the individual soul as one and the same. The impersonalists misinterpret the theory of reflection, and thus they wrongly accept the individual consciousness as the supreme consciousness.
The theory of the reflection of the Supreme can be clearly understood without difficulty by any sincere common man. When there is a reflection of the sky on the water, both the sky and the stars are seen within the water, but it is understood that the sky and the stars are not to be accepted on the same level. The stars are parts of the sky, and therefore they cannot be equal to the whole. The sky is the whole, and the stars are parts. They cannot be one and the same. Transcendentalists who do not accept the supreme consciousness as separate from the individual consciousness are as offensive as the materialists who deny even the existence of the Lord.
(Srimad Bhagavatam-----3:5:45-----purport).

The monist believes that there is only one consciousness, whereas the sātvatas, or the devotees, believe that although there is undoubtedly one consciousness, they are one because there is agreement. The individual consciousness is advised to dovetail with the supreme consciousness, as instructed by the Lord in Bhagavad-gītā (18.66): sarva-dharmān parityajya mām ekaṁ śaraṇaṁ vraja. The individual consciousness (Arjuna) is advised to dovetail with the supreme consciousness and thus maintain his conscious purity. It is foolish to try to stop the activities of consciousness, but they can be purified when they are dovetailed with the Supreme. This consciousness is divided into three modes of self-identification according to the proportion of purity: ādhyātmika, or self-identification with the body and mind, ādhibhautika, or self-identification with the material products, and ādhidaivika, or self-identification as a servant of the Lord. Of the three, ādhidaivika self-identification is the beginning of purity of consciousness in pursuance of the desire of the Lord.
(Srimad Bhagavatam-----3:6:7-----purport).

I can understand what is going on within my limited body, but I cannot feel what is going on in another's body. I am present throughout my body by my consciousness, but my consciousness is not present in another's body. The Supersoul, or Paramātmā, however, being present everywhere and within everyone, is also conscious of everyone's existence. The theory that the soul and the Supersoul are one is not acceptable because it is not confirmed by authoritative Vedic literature. The individual soul's consciousness cannot act in superconsciousness. This superconsciousness can be achieved, however, by dovetailing individual consciousness with the consciousness of the Supreme. This dovetailing process is called surrender, or Kṛṣṇa consciousness. From the teachings of Bhagavad-gītā we learn very clearly that Arjuna, in the beginning, did not want to fight with his brothers and relatives, but after understanding Bhagavad-gītā he dovetailed his consciousness with the superconsciousness of Kṛṣṇa.
(Srimad Bhagavatam-----3:15:45-----purport).

The Lord is described as the soul, or spirit. What is the definition of spirit? Spirit is perceivable everywhere. Brahman means "great." His greatness is perceived everywhere. And what is that greatness? Consciousness. We have personal experience of consciousness, for it is spread all over the body; in every hair follicle of our body we can feel consciousness. This is individual consciousness. Similarly, there is superconsciousness. The example can be given of a small light and the sunlight. The sunlight is perceived everywhere, even within the room or in the sky, but the small light is experienced within a specific limit. Similarly, our consciousness is perceived within the limit of our particular body, but the superconsciousness, or the existence of God, is perceived everywhere. He is present everywhere by His energy.
(Srimad Bhagavatam-----3:26:3-----purport).

The intelligent class of men, or the brāhmaṇas, are situated on the face of the Lord; the administrative class of men, the kṣatriyas, are situated on the arms of the Lord; the productive class of men, the vaiśyas, are situated on the belt of the Lord; and the laborer class of men, the śūdras, are situated on the legs of the Lord. Therefore the complete social construction is the body of the Lord, and all the parts of the body, namely the brāhmaṇas, the kṣatriyas, the vaiśyas and the śūdras, are meant to serve the Lord's whole body conjointly; otherwise the parts become unfit to be coordinated with the supreme consciousness of oneness.
(Srimad Bhagavatam-----2:9:36-----purport).

Inert matter is undoubtedly energy with potential to interact, but it has no initiative of its own. Śrīmad-Bhāgavatam therefore comments on the aphorism janmādy asya by saying abhijñaḥ and svarāṭ, i.e., the Supreme Brahman is not inert matter, but He is supreme consciousness and is independent. Therefore inert matter cannot be the ultimate cause of the creation, maintenance and destruction of the material world. Superficially material nature appears to be the cause of creation, maintenance and destruction, but material nature is set into motion for creation by the supreme conscious being, the Personality of Godhead.
(Srimad Bhagavatam-----2:10:45-----purport).

Because Kāraṇārṇavaśāyī Viṣṇu is a plenary expansion of Kṛṣṇa, it is He who electrifies the matter to put it in motion. The example of electrification is quite appropriate. A piece of iron is certainly not fire, but when the iron is made red-hot, certainly it has the quality of fire through its burning capacity. Matter is compared to the piece of iron, and it is electrified or made red-hot by the glance or manipulation of the supreme consciousness of Viṣṇu. Only by such electrification is the energy of matter displayed in various actions and reactions. Therefore the inert matter is neither efficient nor the material cause of the cosmic manifestation.
(Srimad Bhagavatam-----2:10:45-----purport).

The material nature, known as māyā, is both the material and efficient cause of the cosmos, but in the background the Lord is the consciousness for all activities. As in the individual body the consciousness is the source of all energies of the body, so the supreme consciousness of the Lord is the source of all energies in material nature.
(Srimad Bhagavatam-----3:5:25-----purport).

The rose in the garden gradually takes its shape and color to become beautiful and sweet not by a blind physical law, although it appears like that. Behind that physical law is the direction of the complete consciousness of the Supreme Lord, otherwise things cannot take shape so systematically. The artist draws a picture of a rose very nicely with all attention and artistic sense, and yet it does not become as perfect as the real rose. If that is the real fact, how can we say that the real rose has taken its shape without intelligence behind the beauty? This sort of conclusion is due to a poor fund of knowledge. One must know from the above description of creation and annihilation that the supreme consciousness, being omnipresent, can take care of everything with perfect attention. That is the fact of the omnipresence of the Supreme Lord.
(Srimad Bhagavatam-----2:10:49-50-----purport).

"O son of Bharata, as the sun alone illuminates all this universe, so do the living entity and the Supersoul illuminate the entire body by consciousness."
In other words, the consciousness of both the soul and Supersoul is all-pervading; the limited consciousness of the living entity is pervading the entire material body, and the supreme consciousness of the Lord is pervading the entire universe. Because the soul is present within the body, consciousness pervades the entire body; similarly, because the supreme soul, or Kṛṣṇa, is present within this universe, everything is working in order.
(Srimad Bhagavatam-----4:24:40-----purport).

Ordinary living beings assume material bodies, but the Supreme Personality of Godhead does not. Since the Supreme Personality of Godhead is the supreme consciousness, it is stated herein that saṁjñāna-mātram, the original consciousness, Kṛṣṇa consciousness, was unmanifested before the creation, although the consciousness of the Supreme Personality of Godhead is the origin of everything.
(Srimad Bhagavatam-----6:4:47-----purport).