TEXT 140
jivah suksma-svarupo 'yam
sankhyatito hi cit-kanah
kesa-agraof the tip of a hair; sata-bhagasyaof one hundredth; sata-amsaa hundredth part; sadrsaequal to; atmakahwhose nature; jivahthe living entity; suksmavery fine; sva-rupahidentification; ayamthis; sankhya-atitahnumbering beyond calculation; hicertainly; cit-kanahspiritual particle.
" 'If we divide the tip of a hair into a hundred parts and then take one of these parts and divide it again into a hundred parts, that very fine division is the size of but one of the numberless living entities. They are all cit-kana, particles of spirit, not matter.'
This is quoted from the commentary on the portion of Srimad-Bhagavatam wherein the Vedas personified offer their obeisances unto the Supreme Personality of Godhead. This is confirmed in Bhagavad-gita (15.7). Mamaivamso jiva-loke jiva-bhutah sanatanah: "The living entities in this conditioned world are My eternal, fragmental parts."
Lord Sri Krsna personally identifies Himself with the minute living entities. Lord Krsna is the supreme spirit, the Supersoul, and the living entities are His very minute parts and parcels. Of course, we cannot divide the tip of a hair into such fine particles, but spiritually such small particles can exist. Spiritual strength is so powerful that a mere atomic portion of spirit can be the biggest brain in the material world. The same spiritual spark is within an ant and within the body of Brahma. According to his karma, material activities, the spiritual spark attains a certain type of body. Material activities are carried out in goodness, passion and ignorance or a combination of these. According to the mixture of the modes of material nature, the living entity is awarded a particular type of body. This is the conclusion.

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