Those who are living in the tree of the body are just like two birds. One bird is the localized aspect of Kṛṣṇa known as the Paramātmā, and the other bird is the living entity. The living entity is eating the fruits of this material manifestation. Sometimes he eats the fruit of happiness, and sometimes he eats the fruit of distress. But the other bird is not interested in eating the fruit of distress or happiness because he is self-satisfied. The Kaṭha Upaniṣad states that one bird on the tree of the body is eating the fruits, and the other bird is simply witnessing. The roots of this tree extend in three directions. This means that the root of the tree is the three modes of material nature: goodness, passion and ignorance.
(Krsna Book).

The two birds seated in this tree, as explained above, are the living entity and the localized Supreme Personality of Godhead, Paramātmā.
The root cause of the material manifestation described here is the Supreme Personality of Godhead. The Supreme Personality of Godhead expands Himself to take charge of the three qualities of the material world. Viṣṇu takes charge of the mode of goodness, Brahmā takes charge of the mode of passion, and Lord Śiva takes charge of the mode of ignorance. Brahmā, by the mode of passion, creates this manifestation, Lord Viṣṇu maintains this manifestation by the mode of goodness, and Lord Śiva annihilates it by the mode of ignorance.
(Krsna Book).

There is a significant word in this verse: īśvara. As it is stated in the Bhagavad-gītā, īśvaraḥ sarva-bhūtānām (B.G.18:61). Īśvara refers to the Supreme Lord as the Supersoul seated in everyone's heart. Kṛṣṇa also manifested this potency of expansion as Paramātmā in this gathering with the gopīs. Kṛṣṇa was sitting by the side of each gopī, unseen by the others. Kṛṣṇa was so kind to the gopīs that instead of sitting in their hearts to be appreciated in yogic meditation, He seated Himself by their sides. By seating Himself outside, He showed special favor to the gopīs, who were the selected beauties of all creation. Having gotten their most beloved Lord, the gopīs began to please Him by moving their eyebrows and smiling, and also by suppressing their anger. Some of them took His lotus feet in their laps and massaged them. And while smiling, they confidentially expressed their suppressed anger and said, “Dear Kṛṣṇa, we are ordinary women of Vṛndāvana, and we do not know much about Vedic knowledge—what is right and what is wrong.
(Krsna Book).

There is no difference between meditating on the eternal forms of Rādhā-Kṛṣṇa and chanting the mahā-mantra, Hare Kṛṣṇa. As for Kṛṣṇa's meditation, He had no alternative but to meditate on Himself. The object of meditation is Brahman, Paramātmā or the Supreme Personality of Godhead, but Kṛṣṇa Himself is all three: He is the Supreme Personality of Godhead, Bhagavān; the localized Paramātmā is His plenary partial expansion; and the all-pervading Brahman effulgence is the personal rays of His transcendental body. Therefore Kṛṣṇa is always one, and for Him there is no differentiation. That is the difference between an ordinary living being and Kṛṣṇa. For an ordinary living being there are many distinctions. An ordinary living being is different from his body, and he is different from other species of living entities.
(Krsna Book).

This supreme goal is the understanding that the whole cosmic manifestation rests on the Supreme Personality of Godhead and that the Supreme Personality of Godhead is also all-pervading, even within the minutest atom, by the function of His Paramātmā feature.
Lord Balarāma then took the avabhṛtha bath, which is taken after finishing sacrificial performances. After taking His bath, He dressed Himself in new silken garments and decorated Himself with beautiful jewelry. Amidst His relatives and friends, He appeared to be a shining full moon amidst the luminaries in the sky. Lord Balarāma is the Personality of Godhead Ananta Himself; therefore He is beyond the scope of understanding by mind, intelligence or body. He descended exactly like a human being and behaved in that way for His own purposes; we can only explain His activities as the Lord's pastimes. No one can even estimate the extent of the unlimited demonstrations of His pastimes because He is all-powerful.
(Krsna Book).

Similarly, one's mind can be peaceful only when one simply thinks of Kṛṣṇa in full Kṛṣṇa consciousness. This does not mean that one has to have very great thinking power: one has to understand simply that Kṛṣṇa, the Absolute Truth, is all-pervasive by His localized aspect of Paramātmā. If one can simply think that Kṛṣṇa, as Paramātmā, is everywhere, even within the atom, then one can perfect the thinking, feeling and willing functions of his mind. The perfect devotee does not see the material world as it appears to material eyes, for he sees everywhere the presence of his worshipable Lord in His Paramātmā feature.”
(Krsna Book).

“My dear friend, I am Paramātmā, the Supersoul present in everyone's heart, and it is My direct order that human society follow the principles of varṇa and āśrama. As I have stated in the Bhagavad-gītā, human society should be divided into four varṇas, according to quality and action. Similarly, everyone should divide his life into four parts. One should utilize the first part of life in becoming a bona fide student, receiving adequate knowledge and keeping oneself in the vow of brahmacarya, so that one may completely devote his life for the service of the spiritual master without indulging in sense gratification. A brahmacārī is meant to lead a life of austerities and penance. The householder is meant to live a regulated life of sense gratification, but no one should remain a householder for the third stage of life. In that stage, one has to return to the austerities and penances formerly practiced in brahmacārī life and thus relieve himself of the attachment to household life. After being relieved of his attachments to the materialistic way of life, one may accept the order of sannyāsa.
(Krsna Book).

The activities of this material world and of the conditioned souls have nothing to do with Your position. We can appreciate that not only today have You given me Your audience, but You are associating with all the living entities as Paramātmā since the beginning of creation.”
This statement by the brāhmaṇa is very instructive. It is a fact that the Supreme Lord, the Personality of Godhead, in His Paramātmā feature, enters the creation of this material world as Mahā-Viṣṇu, Garbhodakaśāyī Viṣṇu and Kṣīrodakaśāyī Viṣṇu, and in a very friendly attitude the Lord sits along with the conditioned soul in the body. Therefore, every living entity has the Lord with him from the very beginning, but due to his mistaken consciousness of life, the living entity cannot understand this.
(Krsna Book).

The Lord Himself claims in the Gītā that He is the seed-giving father of all forms and species, who therefore must all be considered sons of the Lord. The entrance of the Supreme Lord into everyone's heart as Paramātmā sometimes bewilders the impersonalists into equating the living entities with the Supreme Lord. They think, "Both the Supreme Lord and the individual soul enter into the various bodies; so where is the distinction? Why should individual souls worship the Paramātmā, or Supersoul?" According to them, the Supersoul and the individual soul are on the same level; they are one, without any difference between them. There is a difference, however, between the Supersoul and the individual soul, and this is explained in the Bhagavad-gītā, Fifteenth Chapter, wherein the Lord says that although He is situated with the living entity in the same body, He is superior.
(Krsna Book).

It is explained in the Vedic literature that the living entities entrapped in different species of life are part and parcel of the Supreme Lord. The Māyāvādī philosophers mistake the living entity for the Paramātmā, who is actually sitting with the living entity as a friend. Because the Paramātmā (the localized aspect of the Supreme Personality of Godhead) and the individual living entity are both within the body, a misunderstanding sometimes takes place that there is no difference between the two. But there is a definite difference between the individual soul and the Supersoul, and it is explained in the Varāha Purāṇa as follows. The Supreme Lord has two kinds of parts and parcels: the living entity is called vibhinnāṁśa, and the Paramātmā, or the plenary expansion of the Supreme Lord, is called svāṁśa. The svāṁśa plenary expansion of the Supreme Personality is as powerful as the Supreme Personality of Godhead Himself. There is not even the slightest difference between the potency of the Supreme Person and that of His plenary expansion as Paramātmā. But the vibhinnāṁśa parts and parcels possess only a minute portion of the potencies of the Lord.
(Krsna Book).

Strictly speaking, the word ātmā can be applied only to the Supreme Personality of Godhead, but because the living entities are His parts and parcels, sometimes the word ātmā is applied to them also. The living entities are therefore called jīvātmā, and the Supreme Lord is called Paramātmā. Both the Paramātmā and the jīvātmā are within this material world, and therefore this material world has a purpose other than sense gratification. The conception of a life of sense gratification is illusion, but the conception of service by the jīvātmā to the Paramātmā, even in this material world, is not at all illusory. A Kṛṣṇa conscious person is fully aware of this fact, and thus he does not take this material world to be false but acts in the reality of transcendental service. The devotee therefore sees everything in this material world as an opportunity to serve the Lord. He does not reject anything as material but dovetails everything in the service of the Lord.
(Krsna Book).