So Vedic aphorism says that ahaṁ brahmāsmi. Ahaṁ brahmāsmi. So ahaṁ brahmāsmi sometimes mistakenly is understood that "I am the Supreme God." Ahaṁ brahmāsmi means "I am Brahman." Brahman means spirit. "I am spirit soul." This conception, this identification, is right. This is the right identification. As soon as I think that "I am elephant" or "I am ant," that is not my identification. That is my misidentification. My real identification is that "I am neither ant nor elephant, but I am spirit soul." But sometimes by identifying myself with the spirit soul, sometimes I falsely claim that "I am the supreme soul." Therefore Caitanya Mahāprabhu says that tṛṇād api sunīcena, "You are soul, you are spirit soul, but you are smaller than the smallest straw in the street." So actually, there is no miscalculation. The conclusion is there. So adambhitvam dharmikatva-khyāti-phalaka-dharmācaraṇa. Khyāti. We should not be very much anxious about being famous. Not, "Oh, there is a great man who knows everything about spirit and who is perfect." No. We should be very sincere to understand things as they are. We should not falsely claim which I am not.
(Lecture on Bhagavad-Gita----13:6-7)

So the great body, this universal body, as Kṛṣṇa showed universal body to Arjuna, so it is possible for Kṛṣṇa to show the universal body, virāḍ-rūpa. You cannot show. You cannot show. It was Arjuna's request to exhibit the virāḍ-rūpa because Arjuna knew it that "Because I am accepting Kṛṣṇa God, so many God will be there later on. A man will claim to become God. But as I am requesting Kṛṣṇa to show the virāḍ-rūpa, similarly, if some fool accepted the another fool as God, he should request him, 'Please show your virāḍ-rūpa.' Then accept him. Otherwise don't accept." So God has virāḍ-rūpa. So both God and we are, living entity, are of the same quality. Ahaṁ brahmāsmi means so 'ham. These words, Vedic words, are there to indicate that "Qualitatively, I am as good as God. He is spirit soul; I am also spirit soul. He has got creative power; I have got creative power. He has got senses; I have got senses." Everything just similar, facsimile. In the Bible it is said, "Man is made after God." Is it not said like that? That means God has exactly the same form. And therefore man is made also, the same form. So in this way both God and the living entities, they are anādi. Anādi, there is no beginning.
(Lecture on Srimad Bhagavatam----3:26:3).

We have got the five elements, bhūmir āpo 'nalo vāyuḥ (B.G.7:4). There is earth, water, air, fire, and the mind and the intelligence and the false ego. This is the eight combination of the matter. Then, the matter being agitated, there are ten senses and then sense objects. In this way this body is composition of twenty-four elements. But all these elements, Kṛṣṇa says, bhinnā me prakṛtir aṣṭadhā: (B.G.7:4) "That is My energy." This body is made by Kṛṣṇa's property. Earth, water, air, fire—this is all Kṛṣṇa's property. You cannot create earth, or you cannot create water. You cannot create sky, nothing of the material elements. It is created by Kṛṣṇa, and this body is..., this external body is made of these eight elements. Similarly, I am also Kṛṣṇa's. Apareyam itas tu viddhi me prakṛtiṁ parāṁ jīva-bhūtām. Me parāṁ prakṛtiṁ jīva-bhūtām. Jīva, the living entities, they are parā-prakṛti, superior energy, but that is also me: "Mine." So I, as ahaṁ brahmāsmi, because Kṛṣṇa is absolute, in that sense, I, the energy of Kṛṣṇa, and Kṛṣṇa, we are one. Ahaṁ brahmāsmi means that, or "I belong to Kṛṣṇa." The Māyāvādī thinks that "I have become Kṛṣṇa." No. The Vaiṣṇava philosophy is that "I am Kṛṣṇa's property, not that I become Kṛṣṇa." Just like the part and parcel of my body, this finger. The finger can claim that "I am part and parcel of the body," but the finger cannot claim that "I am the whole body." That is not possible.
(Lecture on Srimad Bhagavatam----1:8:48).

Bhṛgu Muni, in cursing Nandīśvara, said that not only would they be degraded as atheists because of this curse, but they had already fallen to the standard of atheism because they had blasphemed the Vedas, which are the source of human civilization. Human civilization is based on the qualitative divisions of social order, namely the intelligent class, the martial class, the productive class and the laborer class. The Vedas provide the right direction for advancing in spiritual cultivation and economic development and regulating the principle of sense gratification, so that ultimately one may be liberated from material contamination to his real state of spiritual identification (ahaṁ brahmāsmi). As long as one is in the contamination of material existence, one changes bodies from the aquatics up to the position of Brahmā, but the human form of life is the highest perfectional life in the material world. The Vedas give directions by which to elevate oneself in the next life. The Vedas are the mother for such instructions, and the brāhmaṇas, or persons who are in knowledge of the Vedas, are the father. Thus if one blasphemes the Vedas and brāhmaṇas, naturally one goes down to the status of atheism. The exact word used in Sanskrit is nāstika, which refers to one who does not believe in the Vedas but manufactures some concocted system of religion. Śrī Caitanya Mahāprabhu has said that the followers of the Buddhist system of religion are nāstikas. In order to establish his doctrine of nonviolence, Lord Buddha flatly refused to believe in the Vedas, and thus, later on, Śaṅkarācārya stopped this system of religion in India and forced it to go outside India. Here it is stated, brahma ca brāhmaṇān. Brahma means the Vedas. Ahaṁ brahmāsmi means "I am in full knowledge." The Vedic assertion is that one should think that he is Brahman, for actually he is Brahman. If brahma, or the Vedic spiritual science, is condemned, and the masters of the spiritual science, the brāhmaṇas, are condemned, then where does human civilization stand? Bhṛgu Muni said, "It is not due to my cursing that you shall become atheists; you are already situated in the principle of atheism. Therefore you are condemned."
(Srimad Bhagavatam----4:2:30----purport).