The Lord then explained that within this brahmāṇḍa, or universe, there are innumerable living entities who, according to their own fruitive activities, are transmigrating from one species of life to another and from one planet to another. In this way their encagement in material existence has continued since time immemorial. In actuality, these living entities are atomic parts and parcels of the Supreme Spirit. It is said in the Śvetāśvatara Upaniṣad Śrīmad-Bhāgavatamthat the length and breadth of the individual soul is 1/10,000th part of the tip of a hair.
(Teachings of Lord Caitanya).

If, however, we accept the import of the Upaniṣads directly, it is clear that the Supreme Personality of Godhead is a person with unlimited potency. For example, in the Śvetāśvatara Upaniṣad it is stated, “The Supreme Personality of Godhead is the origin of everything, and He has multiple potencies. The Supreme Personality of Godhead is transcendental to the cosmic manifestation. He is the origin of all religion, the supreme deliverer, and the possessor of all opulences. I understand the Supreme Personality of Godhead to be just like the sun, profusely distributing His energies while situated beyond the cloud of this material cosmic manifestation.
(Teachings of Lord Caitanya).

Only in the state of ignorance can one accept the Māyāvāda conclusion that this cosmic manifestation and the living entities are false or illusory. No sane man would attempt to impose ignorance and illusion upon the Supreme Absolute Truth, who is absolute in everything. There is no possibility of change, ignorance or illusion in Him. The Supreme Brahman, the Supreme Absolute Truth, is transcendental, completely different from all material conceptions, and full of inconceivable potencies. The Śvetāśvatara Upaniṣad confirms that the Supreme Absolute Personality of Godhead is full of inconceivable energies and that no one else possesses such energies.
(Teachings of Lord Caitanya).

According to the Muktikā Upaniṣad, there are 108 Upaniṣads. Among these are the (1) Īśa, (2) Kena, (3) Kaṭha, (4) Praśna, (5) Muṇḍaka, (6) Māṇḍūkya, (7) Taittirīya, (8) Aitareya, (9) Chāndogya, (10) Bṛhad-āraṇyaka, (11) Brahma, (12) Kaivalya, (13) Jābāla, (14) Śvetāśvatara, (15) Haṁsa, (16) Āruṇeya, (17) Garbha and (18) Nārāyaṇa Upaniṣad. The 108 Upaniṣads contain all knowledge about the Absolute Truth. Sometimes people ask why Vaiṣṇavas use 108 prayer beads for chanting the holy names. We think it is because there are 108 Upaniṣads containing full knowledge of the Absolute Truth. On the other hand, some Vaiṣṇava transcendentalists think that the 108 beads represent the 108 companions of Lord Kṛṣṇa in His rāsa dance.
(Teachings of Lord Caitanya).

Whenever we speak of the Supreme Personality of Godhead, we add the word śrī, indicating that He is full with six opulences. This means that He is eternally a person; if He were not a person, the six opulences could not be present in fullness. Therefore, whenever it is said that the Supreme Absolute Truth is impersonal, what is meant is that His personality is not material. To distinguish His transcendental body from material bodies, some philosophers have explained Him as having no material personality. In other words, His material personality is denied and His spiritual personality is established. In the Śvetāśvatara Upaniṣad (3.19) this is clearly explained: "The Absolute Truth has no material legs and hands, but He has spiritual hands by which He accepts everything offered to Him. He has no material eyes, but He has spiritual eyes by which He can see everything and anything. He has no material ears, but He can hear everything and anything with His spiritual ears. Having perfect senses, He knows past, future and present. Indeed, He knows everything, but no one can understand Him, for by material senses He cannot be understood. Being the origin of all emanations, He is the supreme, the greatest, the Personality of Godhead."
(Teachings of Lord Caitanya).

According to the verse beginning apāṇi-pādo javano grahītā (Śvetāśvatara Upaniṣad 3.19), although Brahman has no material hands and legs, He nonetheless walks in a very stately way and accepts everything that is offered to Him. This suggests that He has transcendental limbs and is therefore not impersonal. One who does not understand the Vedic principles simply stresses the impersonal, material features of the Supreme Absolute Truth and thus unceremoniously calls the Absolute Truth impersonal. The impersonalist, Māyāvādī philosophers want to establish the Absolute Truth as impersonal, but this contradicts the Vedic literature. Although the Vedic literature confirms the fact that the Supreme Absolute Truth has multiple energies, the Māyāvādī impersonalists still try to establish that the Absolute Truth has no energy. The fact remains, however, that the Absolute Truth is full of energy and is a person as well. It is not possible to establish Him as impersonal.
(Teachings of Lord Caitanya).

The Māyāvādīs are always eager to merge with the nondual Supreme Brahman and become God. But their small brains cannot understand how the Supreme Personality of Godhead can become the charioteer of His devotee and carry out his orders. In truth the Supreme Lord and the jīvas are eternally related, and because of this relationship many wonderful things are possible. But the Māyāvādīs cannot understand this truth, and many who have tried to make them understand have failed miserably. In the śruti (Śvetāśvatara Upaniṣad 6.23) we find this statement:
yasya deve parā-bhaktir
yathā deve tathā gurau
tasyaite kathitā hy arthāḥ
prakāśante mahātmanaḥ
(ŚU 6.23)
Only unto those great souls who have implicit faith in both the Lord and the spiritual master, all the imports of Vedic knowledge are automatically revealed.

(Renunciation through Wisdom).

The Śvetāṣvatara Upaniśad says, parāsya śaktir vividhaiva śrūyate: (Cc. Madhya 13.65, purport) "The Supreme Lord's potencies are multifarious." These potencies act in different capacities at different levels: On the platform of jṇāna, empirical knowledge, they manifest in a particular way, different from any other. On the spiritual, transcendental platform, these potencies produce variegated spiritual manifestations. These potencies can be known if one attains perfection in Kṛṣṇa consciousness. On the platform of material nature, the senses are superior to the body as a whole, mind is superior to the senses, the intelligence is superior to the mind, and the soul is subtler and better than the intelligence. On the spiritual platform, when the pure soul is situated in his original spiritual identity, he renders devotional service to the absolute embodiment of sweet transcendence, the Supreme Personality of Godhead. This devotional service is imbued with the partial expansion of hlādinī-śakti, the Lord's pleasure-giving potency.

(Renunciation through Wisdom).

The Lord's different potencies remain tightly under His control. In fact, the Lord actually has only one potency—namely, the internal potency—which He employs for different purposes. The situation is similar to how one uses electricity. The same electricity can be used for both heating and cooling. Such contradictory results are due to the expert handling of a technician. In the same way, by His supreme will the Lord employs His one internal potency to accomplish many different purposes. That is the information we get from the śrutis (Śvetāśvatara Upaniṣad 6.8): parāsya śaktir vividhaiva śrūyate (Cc. Madhya 13.65, purport).

(Mukunda-Mala-Stotra).