In the Katha Upanisad (2.2.13) the Supreme Lord is described as the chief eternal being amongst all other eternal individual beings (nityo nityanam cetanas cetananam) and the one Supreme Lord who maintains innumerable other individual living beings (eko bahunam yo vidadhati kaman). So all living entities, both in the conditioned state and in the liberated state, are maintained by the Almighty Supreme Lord. Such maintenance is effected by the Lord through His different expansions of Self and three principal energies, namely the internal, external and marginal energies. The living entities are His marginal energies, and some of them, in the confidence of the Lord, are entrusted with the work of creation also, as are Brahma, Marici, etc., and the acts of creation are inspired by the Lord unto them (tene brahma hrda). The external energy (maya) is also impregnated with the jivas, or conditioned souls. The unconditioned marginal potency acts in the spiritual kingdom, and the Lord, by His different plenary expansions, maintains them in different transcendental relations displayed in the spiritual sky. So the one Supreme Personality of Godhead manifests Himself in many (bahu syam), and thus all diversities are in Him, and He is in all diversities, although He is nevertheless different from all of them. That is the inconceivable mystic power of the Lord, and as such everything is simultaneously one with and different from Him by His inconceivable potencies (acintya-bhedabheda-tattva).