Nara-nārāyaṇa: Garuḍa is from the jīva-tattva or he is an expansion?

Prabhupāda: No, he is jīva-tattva. Nitya-siddha.

(Morning walk------Los Angeles, 1974).

Regarding your second question, have the conditioned souls ever seen Krsna? Were they with the Lord before being conditioned by the desire to lord it over material nature? Yes, the conditioned souls are parts and parcels of the Lord and thus they were with Krsna before being conditioned. Just as the child must have seen his father because the father places the child in the womb of the mother, similarly each soul has seen Krsna or the Supreme Father. But at that time the conditioned souls are resting in the condition called susupti which is exactly deep sleep without dream, or anesthetized state, therefore they do not remember being with Krsna when they wake up in the material world and become engaged in material affairs. I hope this will satisfy your questions.

(Letter to Jagadisa--------Los Angeles, 1970).

Hṛdayānanda: He asked about heart transplants, where does the soul go in heart transplant, when they change the heart from one body to another body. He's asking about that.

Prabhupāda: Heart changing?

Hanumān: No. Now they're doing this heart transplantation. They're taking the heart of one person...

Prabhupāda: The soul changes from this heart to that heart. That's all. Just like you are running your car. It stops. Then you change, this car to that car. That's all. (laughter) This is it. It is very common thing.

(Lecture on Bhagavad-Gita------Mexico, 1975).