God is present everywhere, and His right of proprietorship applies to everything. The feature of the Lord by which He is present everywhere is called Paramātmā. Ātmā means the individual soul, and Paramātmā means the individual Supersoul; both ātmā and Paramātmā are individual persons. 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.
(Srimad Bhagavatam--3:15:45---purport).

Lord Kṛṣṇa is spread all over the universe in His impersonal feature. Everything is resting on Him, but that does not mean that everything is He Himself. A highly advanced mahā-bhāgavata devotee sees in this spirit: he sees the same Supersoul, Paramātmā, existing within everyone's heart, regardless of discrimination based on the different material forms of the living entities. He sees everyone as part and parcel of the Supreme Personality of Godhead. The mahā-bhāgavata, who experiences the Supreme Godhead's presence everywhere, is never missing from the sight of the Supreme Lord, nor is the Supreme Lord ever lost from his sight. This is possible only when one is advanced in love of Godhead.
(Srimad Bhagavatam---4:13:7---purport).

The living entities, who are many and who are entangled in this material world, are not pure. However, the Supreme Personality of Godhead is pure and detached. Due to being covered by the material body, the living entities are not self-effulgent, but the Supreme Personality of Godhead, Paramātmā, is self-effulgent. The living entities, being contaminated by the modes of material nature, are called saguṇa, whereas Paramātmā, the Supreme Personality of Godhead, is nirguṇa, not being under the influence of the material modes. The living entities, being encaged in material qualities, are guṇāśrita, whereas the Supreme Personality of Godhead is guṇāśraya. The conditioned soul's vision is covered by material contamination; therefore he cannot see the cause of his actions, and he cannot see his past lives.
(Srimad Bhagavatam--4:20:7---purport).

Paramātmā is situated in the hearts of all living beings. He has four hands, which hold four symbolic weapons. All devotees who think of the Paramātmā within the heart worship the Supreme Personality of Godhead as the temple Deity. They also understand the impersonal features of the Lord and His bodily rays, the Brahman effulgence.
(Srimad Bhagavatam--5:7:7---purport).

Nothing is permanent in this material world. The variety of things and their distinctions are simply mental concoctions. The Absolute Truth is beyond illusion and is manifest in three features-impersonal Brahman, localized Paramātmā and the Supreme Personality of Godhead. Ultimate realization of the Absolute Truth is the Supreme Personality of Godhead, called Vāsudeva by His devotees. Unless one is blessed with the dust from the feet of a pure devotee on his head, one cannot possibly become a devotee of the Supreme Personality of Godhead.
(Srimad Bhagavatam--5:12--summary).

Śrī Kṛṣṇa, the Personality of Godhead, who is the Paramātmā (Supersoul) in everyone's heart and the benefactor of the truthful devotee, cleanses desire for material enjoyment from the heart of the devotee who relishes His messages, which are in themselves virtuous when properly heard and chanted." It is the special mercy of the Supreme Lord that as soon as He knows that one is glorifying His name, fame and attributes, He personally helps cleanse the dirt from one's heart. Therefore simply by such glorification one not only becomes purified, but also achieves the results of pious activities (puṇya-śravaṇa-kīrtana). Puṇya-śravaṇa-kīrtana refers to the process of devotional service.
(Srimad Bhagavatam--6:2:12---purport).

When the mind is engaged at the lotus feet of Kṛṣṇa, the intelligence is purified, and then the intelligence gets inspiration from the Supersoul (dadāmi buddhi-yogaṁ tam). Thus the living entity makes progress toward liberation from material bondage. The individual living soul is subject to the laws of fruitive activity, but the Supersoul, Paramātmā, is not affected by the fruitive activities of the individual soul. As confirmed in the Vedic Upaniṣad, the Paramātmā and the jīvātmā, who are likened to two birds, are sitting in the body. The jīvātmā is enjoying or suffering by eating the fruits of the bodily activities, but the Paramātmā, who is free from such bondage, witnesses and sanctions the activities of the individual soul as the individual soul desires.
(Srimad Bhagavatam--7:2:47---purport).