The whole animated world is a creation of a combination of matter and the living force called by the name spirit. These spiritual sparks are so many fragments of the original Whole spirit without which it is impossible to bring in animation in the matter. The complete material resource which is called mahat-tattva or the material energy is also called Brahman or the Absolute on account of its being the energy of the Absolute. Anything that emanates from the Absolute is also Absolute is the version of the Vedas. Both the energies namely the matter as well as the living force both of them are different energies of the Lord. But in the action of creating the material world the matter is energised as the body of the the spirit living being. The material energy is therefore presented as the mother of the living being because she is impregnated by the Lord with the seeds of spiritual sparks namely the living forces. It is just like the mother conceives in her womb the seed received from the father and thus there are children born. In other words the material world being the field of activities of the imitation Lordsthey are sent here by the Supreme Lord to play their parts as they desired. That is the original cause of contact of the living being with the material existence.

The living entities are separated parts and parcels of the Supreme Lord who originally wanted to become many. These living entities are however different from His (the Lord's) plenary parts and parcels who are called visnu-koti. The visnu-kotis are distinct from jiva-kotis. But after all the jivas are directly connected with the Lord as His parts and parcels and definitely they are not the parts and parcels either of Siva or Brahma. Such jiva-kotis are eternal by nature and they are not to be supposed as temporary manifestations like the pots or sky. Such living entities have been entangled in the material energy and therefore they are dragging a hard struggle for existence in the matter as much as a man who is put into the water of the sea, struggles very hard for existence of life. Such circumstantial existence is not only troublesome but also unnatural to the living being. The material senses namely the eyes, the ear, the nose, the tongue and the skin all combined are just like the iron chain of the living being and the perpetual struggle for existence is an endeavor to get out of these chained up situation. These chains have developed by his (the living being's ) contact with matter by the false ego of identifying one self with the matter without knowing or forgetting his pure spiritual existence. The mind is a product of such false ego in the mode of goodness while the other working senses are the product of such false ego in the mode of passion. As such liberation of the living being means to cut off these fetters of material senses and revive the pure spiritual senses consciousness called by the name hrsika. The hrsikas or the purified senses, freed from all sorts of material designation, can be engaged in the service of the Hrsikesa in such liberated stage only and that is the definition of devotional activities. With such pure senses only one is admitted in the Kingdom of God for a life of eternal existence, permanent bliss and complete knowledge which are all impossible facts in the conditioned existence of material senses. The material senses cannot enjoy permanent bliss neither do they exist for eternity. As such they are also imperfect to gather knowledge of the transcendance. The purified hrsikas are however just the opposite numbers of the material senses and with such senses only one can enjoy the association of the Lord Who is all spirit substance. Exchange of spiritual reciprocity with the Lord by the liberated soul is called rasalila or the display of spirit (indistinct). Each and every individual living has separate identity and therefore their amalgamation with the whole is an imagination only unless there is the act of spiritual suicide by the individual. Such living entities are described in the Bhagavad-gita as the superior energy of the Lord and as such they are different from the Lord as much as heat is different from the fire.