There is none equal to or greater than Him. He is mentioned as the father of Brahmā, the original father of all human beings. In fact, Śrī Kṛṣṇa is said to be not only the father of Brahmā but also the father of all species of life. He is the root of the impersonal Brahman and Paramātmā; the Supersoul in every entity is His plenary portion. He is the fountainhead of everything, and everyone is advised to surrender unto His lotus feet. Despite all these clear statements, the māyayāpahṛta-jñānāḥ deride the personality of the Supreme Lord and consider Him merely another human being. They do not know that the blessed form of human life is designed after the eternal and transcendental feature of the Supreme Lord.
(Srimad Bhagavatam-----7:15-----purport).

Similarly, when the dry philosophers are frustrated in every field of knowledge, they sometimes want to learn of God, and they come to the Supreme Lord to render devotional service and thus transcend knowledge of the impersonal Brahman and the localized Paramātmā and come to the personal conception of Godhead by the grace of the Supreme Lord or His pure devotee. On the whole, when the distressed, the inquisitive, the seekers of knowledge, and those who are in need of money are free from all material desires, and when they fully understand that material remuneration has nothing to do with spiritual improvement, they become pure devotees.
(Srimad Bhagavatam-----7:16-----purport).

It is created at a certain point and will be annihilated at a certain point. The conception of the universal form of the Supreme Lord, which includes all the demigods and their different planets, is called adhidaivata. And present in the body along with the individual soul is the Supersoul, a plenary representation of Lord Kṛṣṇa. The Supersoul is called theParamātmā or adhiyajña and is situated in the heart. The word eva is particularly important in the context of this verse because by this word the Lord stresses that the Paramātmā is not different from Him. The Supersoul, the Supreme Personality of Godhead, seated beside the individual soul, is the witness of the individual soul's activities and is the source of the soul's various types of consciousness.
(Srimad Bhagavatam-----8:4-----purport).

We should better take note of this particular verse from the Vaiṣṇava ācāryas like Jīva Gosvāmī and Viśvanātha Cakravartī Ṭhākura instead of following the interpretation of unauthorized persons who deride Kṛṣṇa. Jīva Gosvāmī, commenting on this verse, says that Kṛṣṇa, in His plenary expansion as Paramātmā, is situated in the moving and the nonmoving entities as the Supersoul, so any neophyte devotee who simply gives his attention to the arcā-mūrti, the form of the Supreme Lord in the temple, and does not respect other living entities is uselessly worshiping the form of the Lord in the temple. There are three kinds of devotees of the Lord, and the neophyte is in the lowest stage.
(Srimad Bhagavatam-----9:11-----purport).

The neophyte devotee gives more attention to the Deity in the temple than to other devotees, so Viśvanātha Cakravartī Ṭhākura warns that this sort of mentality should be corrected. A devotee should see that because Kṛṣṇa is present in everyone's heart as Paramātmā, every body is the embodiment or the temple of the Supreme Lord; so as one offers respect to the temple of the Lord, he should similarly properly respect each and every body in which the Paramātmā dwells. Everyone should therefore be given proper respect and should not be neglected.
(Srimad Bhagavatam-----9:11-----purport).

In every field of activities, in every body, there are two souls: the individual soul and the Supersoul. Because the Supersoul is the plenary expansion of the Supreme Personality of Godhead, Kṛṣṇa, Kṛṣṇa says, "I am also the knower, but I am not the individual knower of the body. I am the superknower. I am present in every body as the Paramātmā, or Supersoul."
(Srimad Bhagavatam-----13:3-----purport).

As soon as he is put into the body of a dog, he must act like a dog. He cannot act otherwise. And if the living entity is put into the body of a hog, then he is forced to eat stool and act like a hog. Similarly, if the living entity is put into the body of a demigod, he must act according to his body. This is the law of nature. But in all circumstances, the Supersoul is with the individual soul. That is explained in the Vedas (Muṇḍaka Upaniṣad 3.1.1) as follows: dvā suparṇā sayujā sakhāyaḥ. The Supreme Lord is so kind upon the living entity that He always accompanies the individual soul and in all circumstances is present as the Supersoul, or Paramātmā.
(Srimad Bhagavatam-----13:21-----purport).

He is not an ordinary living entity. Because the monist philosophers take the knower of the body to be one, they think that there is no difference between the Supersoul and the individual soul. To clarify this, the Lord says that He is represented as the Paramātmā in every body. He is different from the individual soul; He is para, transcendental. The individual soul enjoys the activities of a particular field, but the Supersoul is present not as finite enjoyer nor as one taking part in bodily activities, but as the witness, overseer, permitter and supreme enjoyer. His name is Paramātmā, not ātmā, and He is transcendental. It is distinctly clear that the ātmā and Paramātmā are different.
(Srimad Bhagavatam-----13:23-----purport).

The Supersoul, the Paramātmā, has legs and hands everywhere, but the individual soul does not. And because the Paramātmā is the Supreme Lord, He is present within to sanction the individual soul's desiring material enjoyment. Without the sanction of the Supreme Soul, the individual soul cannot do anything. The individual is bhukta, or the sustained, and the Lord is bhoktā, or the maintainer. There are innumerable living entities, and He is staying in them as a friend.
(Srimad Bhagavatam-----13:23-----purport).

He gives instructions as stated in Bhagavad-gītā, and from within He tries to convince the living entity that his activities in the material field are not conducive to real happiness. "Just give it up and turn your faith toward Me. Then you will be happy," He says. Thus the intelligent person who places his faith in the Paramātmā or the Supreme Personality of Godhead begins to advance toward a blissful eternal life of knowledge.
(Srimad Bhagavatam-----13:23-----purport).

Those who always try to establish the doctrine of monism are also counted among the atheists and agnostics. In other words, only the devotees of the Supreme Personality of Godhead are best situated in spiritual understanding, because they understand that beyond this material nature are the spiritual world and the Supreme Personality of Godhead, who is expanded as the Paramātmā, the Supersoul in everyone, the all-pervading Godhead. Of course there are those who try to understand the Supreme Absolute Truth by cultivation of knowledge, and they can be counted in the class of the faithful.
(Srimad Bhagavatam-----13:25-----purport).