PURPORT

In Bhagavad-gita the Supreme Personality of Godhead said that both He and the other living entities present on the battlefield had existed in the past, they existed at present, and they would continue to exist in the future. Past, present and future always exist, both for the Supreme Personality of Godhead and for ordinary living entities. Nityo nityanam cetanas cetananam. Both the Lord and the living entities are eternal and sentient, but the difference is that the Lord is unlimited whereas the living entities are limited. The Supreme Personality of Godhead is the creator of everything, and although the living entities are not created but exist with the Lord eternally, their bodies are created, whereas the Supreme Lord's body is never created. There is no difference between the Supreme Lord and His body, but the conditioned soul, although eternal, is different from his body.