The Lord and the living entities are all qualitatively the same by nature, but the Lord is quantitatively much greater than any individual living entity. He is ever infallible, whereas the living entities are prone to fall under the illusory energy. Vidura had already surpassed the fallible nature of the living entity in conditional life due to his being acyuta-bhāva, or legitimately absorbed in the devotional service of the Lord. This stage of life is called acyuta-bhāva-siddha, or perfection by dint of devotional service. Anyone, therefore, who is absorbed in the devotional service of the Lord is a liberated soul and has all admirable qualities.
(Srimad Bhagavatam-----3:5:1----purport).

Beginning from Brahmā down to the insignificant ant, no one is independent in the material creation. The hand of the Lord is seen everywhere. All material elements as well as all spiritual sparks emanate from Him only. And whatever is created in this material world is but the interaction of two energies, the material and the spiritual, which emanate from the Absolute Truth, the Personality of Godhead, Śrī Kṛṣṇa. A chemist can manufacture water in the chemical laboratory by mixing hydrogen and oxygen. But, in reality, the living entity works in the laboratory under the direction of the Supreme Lord. And the materials with which he works are also supplied by the Lord. The Lord knows everything directly and indirectly, and He is cognizant of all minute details, and He is fully independent. He is compared to a mine of gold, and the cosmic creations in so many different forms are compared to objects made from the gold, such as gold rings, necklaces and so on. The gold ring and the gold necklace are qualitatively one with the gold in the mine, but quantitatively the gold in the mine is different. Therefore, the Absolute Truth is simultaneously one and different. Nothing is absolutely equal with the Absolute Truth, but at the same time, nothing is independent of the Absolute Truth.
(Srimad Bhagavatam-----1:1:1----purport).

A devotee is always in the mode of unalloyed goodness; therefore he harms no one. But the nondevotee, however educated he may be, is always harmful. A devotee is neither foolish nor passionate. The harmful, foolish and passionate cannot be devotees of the Lord, however they may advertise themselves as devotees by outward dress. A devotee is always qualified with all the good qualities of God. Quantitatively such qualifications may be different, but qualitatively both the Lord and His devotee are one and the same.
(Srimad Bhagavatam-----1:2:19----purport).

Attaining scientific knowledge of the Personality of Godhead means seeing one's own self simultaneously. As far as the identity of the living being as spirit self is concerned, there are a number of speculations and misgivings. The materialist does not believe in the existence of the spirit self, and empiric philosophers believe in the impersonal feature of the whole spirit without individuality of the living beings. But the transcendentalists affirm that the soul and the Supersoul are two different identities, qualitatively one but quantitativelydifferent. There are many other theories, but all these different speculations are at once cleared off as soon as Śrī Kṛṣṇa is realized in truth by the process of bhakti-yoga.
(Srimad Bhagavatam-----1:2:21----purport).

Child Parīkṣit was not observing a living being who is limited by time and space. There is a gulf of difference between the Lord and the individual living being. The Lord is mentioned herein as the supreme living being unlimited by time and space. Every living being is limited by time and space. Even though a living being is qualitatively one with the Lord, quantitatively there is a great difference between the Supreme Soul and the common individual soul. In the Bhagavad-gītā both the living beings and the Supreme Being are said to be all-pervading (yena sarvam idaṁ tatam), yet there is a difference between these two kinds of all-pervasiveness. A common living being or soul can be all-pervading within his own limited body, but the supreme living being is all-pervading in all space and all time. A common living being cannot extend its influence over another common living being by its all-pervasiveness, but the Supreme Supersoul, the Personality of Godhead, is unlimitedly able to exert His influence over all places and all times and over all living beings. And because He is all-pervasive, unlimited by time and space, He can appear even within the womb of the mother of child Parīkṣit.
(Srimad Bhagavatam-----1:12:11----purport).

The difference between ātmā and Paramātmā is that the ātmā, or the soul, is present only in a particular body, whereas the Paramātmā is present everywhere. In this connection, the example of the sun is very nice. An individual person may be situated in one place, but the sun, even though a similar individual entity, is present on the head of every individual person. In Bhagavad-gītā this is explained. Therefore even though the qualities of all entities, including the Lord, are equal, the Supersoul is different from the individual soul by quantitative power of expansion. The Lord, or the Supersoul, can expand Himself into millions of different forms, whereas the individual soul cannot do so.
(Srimad Bhagavatam-----3:15:45----purport).

Being affected by the conditioning of matter, Māyāvādī philosophers cannot see the difference between the Supreme Lord and the living entity. When the sun is reflected in a pot of water, the sun knows that there is no difference between himself and the reflected sun in the water. Those in ignorance, however, perceive that there are many small suns reflected in each and every pot. As far as the brilliance is concerned, there is brilliance both in the original sun and in the reflections, but the reflections are small, whereas the original sun is very large. Vaiṣṇava philosophers conclude that the living entity is simply a small sample of the original Supreme Personality of Godhead. Qualitatively, God and the living entities are one, but quantitatively the living entities are small fragments of the Supreme Personality of Godhead. The Supreme Lord is full, powerful and opulent. In the previous verse, the Lord says, "My dear friend, you and I are not different." This nondifference refers to qualitative oneness, for it was not necessary for the Paramātmā, the Supreme Personality, to remind the conditioned soul that he is not one in quantity. The self-realized soul never thinks that he and the Supreme Personality of Godhead are one in every respect.
(Srimad Bhagavatam-----4:28:63----purport).

All the living entities are part and parcel of the Supreme Personality of Godhead and are as good as the Lord qualitatively, but quantitatively there is a great difference between them, for the Lord is unlimited whereas the living entities are limited. Thus the Lord possesses unlimited potency for pleasure, and the living entities have a limited pleasure potency. Ānandamayo 'bhyāsāt (Vedānta-sūtra 1.1.12). Both the Lord and the living entity, being qualitatively spirit soul, have the tendency for peaceful enjoyment, but when the part of the Supreme Personality of Godhead unfortunately wants to enjoy independently, without Kṛṣṇa, he is put into the material world, where he begins his life as Brahmā and is gradually degraded to the status of an ant or a worm in stool.
(Srimad Bhagavatam-----9:24:58----purport).

One's spiritual vision develops proportionately to one's giving up the debased mentality of unnecessarily enjoying matter. A diseased person who has become diseased because of a certain bad habit must be ready to follow the advice of the physician, and as a natural sequence he must attempt to give up the cause of the disease. The patient cannot indulge in the bad habit and at the same time expect to be cured by the physician. Modern materialistic civilization, however, is maintaining a diseased atmosphere. The living being is a spiritual spark, as spiritual as the Lord Himself. The only difference is that the Lord is great and the living being is small. Qualitatively they are one, but quantitatively they are different. Therefore, since the living being is spiritual in constitution, he can be happy only in the spiritual sky, where there are unlimited spiritual spheres called Vaikuṇṭhas. A spiritual being conditioned by a material body must therefore try to get rid of his disease instead of developing the cause of the disease.
(Sri Caitanya Caritamrta----1:5:20----purport).

The Supreme Personality of Godhead is the Absolute Whole, and the living entities are parts of the Absolute Whole. This relationship of the Supreme Personality of Godhead and the living entities is eternal. One should never mistakenly think that the spiritual whole can be divided into small parts by the small material energy. The Bhagavad-gītā does not support this Māyāvāda theory. Rather, it clearly states that the living entities are eternally small fragments of the supreme spiritual whole. As a part can never be equal with the whole, so a living entity, as a minute fragment of the spiritual whole, cannot be equal at any time to the Supreme Whole, the absolute Personality of Godhead. Although the Supreme Lord and the living entities are quantitatively related as the whole and the parts, the parts are nevertheless qualitatively one with the whole. Thus the living entities, although always qualitatively one with the Supreme Lord, are in a relative position. The Supreme Personality of Godhead is the controller of everything, and the living entities are always controlled, either by the spiritual energy or by the material energy. Therefore a living entity can never become the controller of material or spiritual energies. The natural position of the living being is always as a subordinate of the Supreme Personality of Godhead. When one agrees to act in such a position, he attains perfection in life, but if one rebels against this principle, he is in the conditioned state.
(Sri Caitanya Caritamrta----1:5:66----purport).

The Absolute Truth is neither impersonal nor without power. The greatest mistake made by the Māyāvādī philosophers is in conceiving the Absolute Truth to be impersonal and without energy. In all the Vedas, the unlimited energies of the Absolute Truth have been accepted. It is also accepted that the Absolute Truth has His transcendental, blissful, eternal form. According to the Vedas, the Lord and the living entity are equal in quality but different quantitatively. The real philosophy of the Absolute Truth states that the Lord and His creation are inconceivably and simultaneously one and different. The conclusion is that the Māyāvādī philosophers are actually atheists. There was much discussion on this issue between Sārvabhauma and Caitanya Mahāprabhu, but despite all his endeavors, the Bhaṭṭācārya was defeated in the end.
(Sri Caitanya Caritamrta---2:6--summary).

The jīvas, the living entities, are Lord Kṛṣṇa's minute parts. Although the jīva is qualitatively nondifferent from the Lord, he is quantitatively different from Him, since the Lord is infinite and jīva is infinitesimal. The jīva is situated in the Lord's marginal potency, which, inconceivably, is simultaneously one with and different from the Lord.
(Renunciation Through Wisdom).

In this mantra the words ekatvam anupaśyataḥ indicate that one should see the unity of all living entities from the viewpoint of the revealed scriptures. The individual sparks of the supreme whole (the Lord) possess almost eighty percent of the known qualities of the whole, but they are not quantitatively equal to the Supreme Lord. These qualities are present in minute quantity, for the living entity is but a minute part and parcel of the Supreme Whole. To use another example, the quantity of salt present in a drop is never comparable to the quantity of salt present in the complete ocean, but the salt present in the drop is qualitatively equal in chemical composition to all the salt present in the ocean. If the individual living being were equal to the Supreme Lord both qualitatively and quantitatively, there would be no question of his being under the influence of the material energy. In the previous mantras it has already been discussed that no living being—not even the powerful demigods—can surpass the Supreme Being in any respect. Therefore ekatvam does not mean that a living being is equal in all respects to the Supreme Lord. It does, however, indicate that in a broader sense there is one interest, just as in a family the interest of all members is one, or in a nation the national interest is one, although there are many different individual citizens.
(Sri Ishopanishad).

Persons with a poor fund of knowledge are captivated by one part of His energy and therefore fail to penetrate into the original source of the energy. Whatever astounding energies we see manifest in this world, including atomic and nuclear energies, are all part and parcel of His material, or external, energy. Superior to this material energy, however, is the Lord's marginal energy, exhibited as the living being. Besides these energies, the Supreme Lord has another energy, which is known as the internal energy. The marginal energy can take shelter of either the internal energy or the external energy, but factually it belongs to the Lord's internal energy. The living beings are therefore infinitesimal samples of the Supreme Lord. Qualitatively the living being and the Supreme Lord are equal, but quantitatively they are different, for the Lord is unlimitedly potent whereas the living entities, being infinitesimal by nature, have limited potency.
(Mukunda-Mala-Stotra).

One who is convinced that he is eternally a servitor of the Supreme Lord is called immortal because he has realized his constitutional position of immortality. Unless one can understand his position as a living entity and an eternal servitor of the Lord, there is no question of immortality. But one who accepts these facts becomes immortal. In other words, those who are under the misconception that the living entity and the Supreme Lord are equal in all respects, both qualitatively and quantitatively, are mistaken, and they are still bound to remain in the material world. They cannot rise to the position of immortality.
(Narada Bhakti Sutra).

It may be argued that because the living entities are born of the material nature they are all equal and independent. In the Vedic literature, however, it is said that the Supreme Personality of Godhead impregnates the material nature with the living entities and then they come out. Therefore, the appearance of the individual living entities is not factually due to material nature alone, just as a child produced by a woman is not her independent production. A woman is first impregnated by a man, and then a child is produced. As such, the child produced by the woman is part and parcel of the man. Similarly, the living entities are apparently produced by the material nature, but not independently. It is due to the impregnation of the material nature by the supreme father that the living entities are present. Therefore the argument that the individual living entities are not parts and parcels of the Supreme cannot stand. For example, the different parts of the body cannot be taken as equal to the whole; rather, the whole body is the controller of the different limbs. Similarly, the parts and parcels of the supreme whole are always dependent and are always controlled by the source of the parts and parcels. It is confirmed in the Bhagavad-gītā that the living entities are parts and parcels of Kṛṣṇa: mamaivāṁśaḥ. No sane man, therefore, will accept the theory that the Supersoul and the individual soul are of the same category. They are equal in quality, but quantitatively the Supersoul is always the Supreme, and the individual soul is always subordinate to the Supersoul. That is the conclusion of the Vedas.
(Krsna Book).

A chemist can manufacture water in the laboratory by mixing hydrogen and oxygen, but in reality the living entity can only work under the direction of the Supreme Lord. Indeed, all materials used by a chemist are supplied by the Lord. The Lord knows everything directly and indirectly, and He is cognizant of all the minute details of everything. He is fully independent as well. He can be compared to a gold mine, and the cosmic creations can be compared to ornaments made from that gold, such as gold rings, necklaces, etc. The gold ring and necklace are qualitatively one with the gold in the mine, but quantitatively the gold in the mine and the gold in the earring or necklace are different. Lord Caitanya's philosophy of the Absolute Truth centers about the fact that the Supreme Lord is simultaneously one with and different from His creation. Nothing is absolutely equal to the Absolute Truth, but at the same time nothing is independent of it.
(Teachings of Lord Caitanya).