PURPORT

The Brahma-sūtra states that according to the principle of sakti-saktimator abhedaḥ, the living entity is simultaneously one with and different from the Supreme Personality of Godhead. Qualitatively the living entity and the Supreme Lord are one, but in quantity they are different. According to Sri Caitanya Mahaprabhu's philosophy (acintya-bhedabheda-tattva), the living entity and the Supreme Lord are accepted as one and different at the same time.