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.