SB 2.10.9

So there are innumerable living entities, one dependent on the other in the relationship of the controlled and the controller. But without the medium of perception, no one can know or understand who is the controlled and who is the controller. For example, the sun controls the power of our vision, and we can see the sun because the sun has its body, and the sunlight is useful only because we have eyes. Without our having eyes, the sunlight is useless, and without sunlight the eyes are useless. Thus they are interdependent, and neither of them is independent. Therefore the natural question arises concerning who made them interdependent, and one who has made such a relationship of interdependence must be ultimately completely independent. As it is stated in the beginning of the Srimad-Bhagavatam, the ultimate source of all interdependent objectives is the complete independent subject. This ultimate source of all interdependence is the Supreme Truth or Paramatma, the Supersoul, who is not dependent on anything else. He is svasrayasrayah. He is only dependent on His self, and thus He is the supreme shelter of everything. Although Paramatma or Brahman are subordinate to Bhagavan, because Bhagavan is Purusottama or the Superperson, He is the source of the Supersoul also. In the Bhagavad-gita (Bg. 15.18) Lord Krsna says that He is the Purusottama and the source of everything, and thus it is concluded that Sri Krsna is the ultimate source and shelter of all entities including the Supersoul or Supreme Brahman. Even accepting that there is no difference between the Supersoul and the individual soul, the individual soul is dependent on the Supersoul for being liberated from the illusion of material energy. The individual is under the clutches of illusory energy, and therefore although qualitatively one with the Supersoul, he is under the illusion of identifying himself with matter. And to get out of this illusory conception of factual life, the individual soul has to depend on the Supersoul to be recognized as one with Him. In that sense also the Supersoul is the supreme shelter. And there is no doubt about it.