There are two types of dissolution of the manifested cosmos. At the end of every 4,320,000,000 solar years, when Brahmā, the lord of one particular universe, goes to sleep, there is one annihilation. And at the end of Lord Brahmā's life, which takes place at the end of Brahmā's one hundred years of age, in our calculation at the end of 8,640,000,000 x 30 x 12 x 100 solar years, there is complete annihilation of the entire universe, and in both the periods both the material energy called the mahat-tattva and the marginal energy called jīva-tattva merge in the person of the Supreme Lord. The living beings remain asleep within the body of the Lord until there is another creation of the material world, and that is the way of the creation, maintenance and annihilation of the material manifestation.
(Srimad Bhagavatam----1:10:21----purport).

Lord Viṣṇu is nondifferent from the Personality of Godhead. Lord Śiva is in the marginal position between the Personality of Godhead and the living entities, or jīvas. Brahmā is always a jīva-tattva. The highest pious living being, or the greatest devotee of the Lord, is empowered with the potency of the Lord for creation, and he is called Brahmā. His power is like the power of the sun reflected in valuable stones and jewels. When there is no such living being to take charge of the post of Brahmā, the Lord Himself becomes a Brahmā and takes charge of the post.
(Srimad Bhagavatam----1:3:5----purport).

The constant companions of Lord Kṛṣṇa, such as Uddhava, are all liberated souls, and they descended along with Lord Kṛṣṇa to this material world to fulfill the mission of the Lord. The Pāṇḍavas are also liberated souls who descended along with Lord Kṛṣṇa to serve Him in His transcendental pastimes on this earth. As stated in the Bhagavad-gītā (4.8), the Lord and His eternal associates, who are also liberated souls like the Lord, come down on this earth at certain intervals. The Lord remembers them all, but His associates, although liberated souls, forget due to their being taṭasthā śakti, or marginal potency of the Lord. That is the difference between the viṣṇu-tattva and jīva-tattva. The jīva-tattvas are infinitesimal potential particles of the Lord, and therefore they require the protection of the Lord at all times. And to the eternal servitors of the Lord, the Lord is pleased to give all protection at all times. The liberated souls never, therefore, think themselves as free as the Lord or as powerful as the Lord, but they always seek the protection of the Lord in all circumstances, both in the material world and in the spiritual world. This dependence of the liberated soul is constitutional, for the liberated souls are like sparks of a fire that are able to exhibit the glow of fire along with the fire and not independently. Independently the glow of the sparks is extinguished, although the quality of fire or the glowing is there. Thus those who give up the protection of the Lord and become so-called lords themselves, out of spiritual ignorance, come back again to this material world, even after prolonged tapasya of the severest type. That is the verdict of all Vedic literature.
(Srimad Bhagavatam----1:14:32-33----purport).

This verse is especially describing the appearance of Lord Kṛṣṇa and His immediate expansion, Lord Baladeva. Both Lord Kṛṣṇa and Lord Baladeva are one Supreme Personality of Godhead. The Lord is omnipotent, and He expands Himself in innumerable forms and energies, and the whole unit is known as the one Supreme Brahman. Such extensions of the Lord are divided into two divisions, namely personal and differential. The personal expansions are called the viṣṇu-tattvas, and the differential expansions are called the jīva-tattvas. And in such expansional activity, Lord Baladeva is the first personal expansion of Kṛṣṇa, the Supreme Personality of Godhead.
(Srimad Bhagavatam----2:7:26----purport).

The Lord creates this material world and impregnates the material energy with the living entities who will act in the material world. All these actions have a divine plan behind them. The plan is to give the conditioned souls who so desire a chance to enjoy sense gratification. But there is another plan behind the creation: to help the living entities realize that they are created for the transcendental sense gratification of the Lord and not for their individual sense gratification. This is the constitutional position of the living entities. The Lord is one without a second, and He expands Himself into many for His transcendental pleasure. All the expansions—the viṣṇu-tattvas, the jīva-tattvas and the śakti-tattvas (the Personalities of Godhead, the living entities and the different potential energies)—are different offshoots from the same one Supreme Lord. The jīva-tattvas are separated expansions of the viṣṇu-tattvas, and although there are potential differences between them, they are all meant for the transcendental sense gratification of the Supreme Lord. Some of the jīvas, however, wanted to lord it over material nature in imitation of the lordship of the Personality of Godhead. Regarding when and why such propensities overcame the pure living entities, it can only be explained that thejīva-tattvas have infinitesimal independence and that due to misuse of this independence some of the living entities have become implicated in the conditions of cosmic creation and are therefore called nitya-baddhas, or eternally conditioned souls.
(Srimad Bhagavatam----3:5:51----purport).

In Bhagavad-gītā it is stated that no one can be equal to or greater than the Supreme Personality of Godhead. This is confirmed in the Vedas also: eko bahūnāṁ yo vidadhāti kāmān. He is the supreme living entity and is supplying the necessities of all other living entities. Thus all other living entities, both viṣṇu-tattva and jīva-tattva, are subordinate to the Supreme Personality of Godhead, Kṛṣṇa. The same concept is confirmed here. Na hy asya varṣmaṇaḥ puṁsām: amongst the living entities, no one can surpass the Supreme Person because no one is richer, more famous, stronger, more beautiful, wiser or more renounced than He. These qualifications make Him the Supreme Godhead, the cause of all causes. Yogīs are very proud of performing wonderful feats, but no one can compare to the Supreme Personality of Godhead.
(Srimad Bhagavatam----3:25:2----purport).

Lord Brahmā is a powerful expansion of the Supreme Personality of Godhead. Although Brahmā is jīva-tattva, he is empowered by the Lord, and therefore he is considered a plenary expansion of the Supreme Godhead. Sometimes it happens that when there is no suitable living being to be empowered to act as Brahmā, the Supreme Lord Himself appears as Brahmā. Brahmā is the plenary expansion of the Supreme Personality of Godhead, and Svāyambhuva Manu was the direct son of Brahmā. The great sage Maitreya is now going to explain about the descendants of this Manu, all of whom are widely celebrated for their pious activities. Before speaking of these pious descendants, Maitreya has already described the descendants of impious activities, representing anger, envy, unpalatable speech, quarrel, fear and death. Purposely, therefore, he is next relating the history of the life of Dhruva Mahārāja, the most pious king within this universe.
(Srimad Bhagavatam----4:8:6----purport).

The word mukta refers to the living entities who never come within this material world. The baddhas are those living entities who are almost eternally living within this material world. The baddhas are struggling very hard within this material world to become free from the threefold miseries of material nature and to enjoy life, whereas the muktas are already liberated. They never come into this material world. Lord Viṣṇu is the master of this material world, and there is no question of His being controlled by material nature. Consequently, Lord Viṣṇu is addressed here as pūruṣottama, the best of all living entities—namely viṣṇu-tattvas and jīva-tattvas. It is a great offense, therefore, to compare Lord Viṣṇu and the jīva-tattva or consider them on an equal level. The Māyāvādī philosophers equalize the jīvas and the Supreme Lord and consider them to be one, but that is the greatest offense to the lotus feet of Lord Viṣṇu.
(Srimad Bhagavatam----4:20:27----purport).

There are various types of incarnations or expansions of the Supreme Personality of Godhead. The expansions of His personal self, or viṣṇu-tattva, are called svāṁśa expansions, whereas the living entities, who are not viṣṇu-tattva but jīva-tattva, are called vibhinnāṁśa, separated expansions. Although Prajāpati Dakṣa is not on the same level as Lord Brahmā and Lord Śiva, he is compared to them because he engages in the service of the Lord. In the service of the Personality of Godhead, it is not that Lord Brahmā is considered very great while an ordinary human being trying to preach the glories of the Lord is considered very low. There are no such distinctions. Regardless of whether materially high or materially low, anyone engaged in the service of the Lord is spiritually very dear to Him.
(Srimad Bhagavatam----6:4:45----purport).

Lord Rāmacandra and His brothers, Lakṣmaṇa, Bharata and Śatrughna, are all viṣṇu-tattva, not jīva-tattva. The Supreme Personality of Godhead expands into many, many forms. Advaitam acyutam anādim ananta-rūpam (Bs. 5.33). Although they are one and the same, viṣṇu-tattva has many forms and incarnations. As confirmed in the Brahma-saṁhitā (5.39), rāmādi-mūrtiṣu kalā-niyamena tiṣṭhan. The Lord is situated in many forms, such as Rāma, Lakṣmaṇa, Bharata and Śatrughna, and these forms may exist in any part of His creation. All these forms exist permanently, eternally, as individual Personalities of Godhead, and they resemble many candles, all equally powerful. Lord Rāmacandra, Lakṣmaṇa, Bharata and Śatrughna, who, being viṣṇu-tattva, are all equally powerful, became the sons of Mahārāja Daśaratha in response to prayers by the demigods.
(Srimad Bhagavatam----9:10:2----purport).

There are different tattvas, or truths, including īśa-tattva, jīva-tattva and śakti-tattva. Īśa-tattva refers to the Supreme Personality of Godhead Viṣṇu, who is the supreme living force. In the Kaṭha Upaniṣad it is said, nityo nityānāṁ cetanaś cetanānām: the Supreme Personality of Godhead is the supreme eternal and the supreme living force. The living entities are also eternal and are also living forces, but they are very minute in quantity, whereas the Supreme Lord is the supreme living force and the supreme eternal. The supreme eternal never accepts a body of a temporary material nature, whereas the living entities, who are part and parcel of the supreme eternal, are prone to do so. Thus according to the Vedic mantras the Supreme Lord is the supreme master of innumerable living entities.
The Māyāvādī philosophers, however, try to equate the minute living entities with the supreme living entity. Because they recognize no distinctions between them, their philosophy is called Advaita-vāda, or monism. Factually, however, there is a distinction.
(Sri Caitanya Caritamrta----1:7:10----purport).