Supersoul—Paramātmā-the Supersoul, the localized aspect Viṣṇu expansion of the Supreme Lord residing in the heart of each embodied living entity and pervading all of material nature; Known as Paramātmā in Sanskrit, He is the third of Lord Kṛṣṇa's three puruṣa incarnations: 1) Mahā-Viṣṇu, from whom unlimited universes emanate; 2) Garbhodakaśāyī Viṣṇu, who enters each universe and is the source of birth of Brahmā; and 3) Kṣīrodakaśāyī Viṣṇu, who expands into the heart of every living entity and every atom within the universe. The Supersoul dwells within the hearts of all living beings next to the soul. His spiritual form is four-armed and the size of a thumb. From him come the living entity's knowledge, rememberance and forgetfulness. The Supersoul is the witness and permitter of karma. What He witnesses is punished or rewarded by prakṛti (see Bg. 13.23). See Brahman, Intellect, Īśvara, Karma, Life after death, Kṛṣṇa, Modes of nature, Soul.

Supersoul-Paramatma-the Supersoul, the localized aspect Visnu expansion of the Supreme Lord residing in the heart of each embodied living entity and pervading all of material nature; Known as Paramatma in Sanskrit, He is the third of Lord Krsna's three purusa incarnations: 1) Maha-Visnu, from whom unlimited universes emanate; 2) Garbhodakasayi Visnu, who enters each universe and is the source of birth of Brahma; and 3) Ksirodakasayi Visnu, who expands into the heart of every living entity and every atom within the universe. The Supersoul dwells within the hearts of all living beings next to the soul. His spiritual form is four-armed and the size of a thumb. From him come the living entity's knowledge, rememberance and forgetfulness. The Supersoul is the witness and permitter of karma. What He witnesses is punished or rewarded by prakrti (see Bg. 13.23). See Brahman, Intellect, Īsvara, Karma, Life after death, Krsna, Modes of nature, Soul.
 

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