The Lord is the reservoir of all cosmic manifestation, animate and inanimate. The advocates of Visistadvaita-vada philosophy explain the Vedanta-sutra by saying that although the living entity has two kinds of bodies-subtle (consisting of mind, intelligence and false ego) and gross (consisting of the five basic elements)-and although he thus lives in three bodily dimensions (gross, subtle and spiritual), he is nevertheless a spiritual soul. Similarly, the Supreme Personality of Godhead, who emanates the material and spiritual worlds, is the Supreme Spirit. As an individual spirit soul is almost identical to his gross and subtle bodies, so the Supreme Lord is almost identical to the material and spiritual worlds. The material world, full of conditioned souls trying to lord it over matter, is a manifestation of the external energy of the Supreme Lord, and the spiritual world, full of perfect servitors of the Lord, is a manifestation of His internal energy. Since all living entities are minute sparks of the Supreme Personality of Godhead, He is the Supreme Soul in both the material and spiritual worlds. The Vaisnavas following Lord Caitanya stress the doctrine of acintya-bhedabheda-tattva, which states that the Supreme Lord, being the cause and effect of everything, is inconceivably, simultaneously one with His manifestations of energy and different from them.