PURPORT

The living entities are separated parts and parcels of the Lord and the conditioned living entities who are unfit for the spiritual kingdom are strewn within the material world to enjoy matter to fullest extent and as Paramatma and eternal friend of the living entities the Lord by one of His plenary portions accompanies the living entities to guide them in their material enjoyment and to become witness of all the activities. While the living entities do enjoy the material conditions the Lord keeps up His transcendental position without being affected by such material atmosphere. In the Vedic literatures (Sruti) it is said that there are two birds in one tree.* One of them is eating the fruit of the tree while the other is witnessing the actions. The Witness is the Lord and the fruit eater is the living entity. The fruit eater living entity has forgotten his real identity and is overwhelmed in the fruitive activities of the material conditions but the Lord Parmatma is always full in transcendental knowledge. That is the difference between the Super Soul and the conditioned Soul. The conditioned soul living entity is controlled by the laws of Nature while the Paramtma or the Super Soul is the controller of the material energy.