Brahman takes form of jiva

 
Impersonalist commentators on the Gītā unreasonably assume that Brahman takes the form of jīva in the material world,
Impersonalist commentators on the Gita unreasonably assume that Brahman takes the form of jiva in the material world, and to substantiate this they refer to Chapter Fifteen, verse 7, of the Gita. But this verse also speaks of the living entity as "an eternal fragment of Myself." The fragment of God, the living entity, may fall down into the material world, but the Supreme Lord (Acyuta) never falls down. Therefore this assumption that the Supreme Brahman assumes the form of jiva is not acceptable. It is important to remember that in Vedic literature Brahman (the living entity) is distinguished from Parabrahman (the Supreme Lord).    (More...)

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