The Supreme Personality of Godhead, by His partial representation, measuring not more than nine inches as Supersoul, expands by His potential energy in the shape of the universal form, which includes everything manifested in different varieties of organic and inorganic materials. The manifested varieties of the universe are therefore not different from the Lord, just as golden ornaments of different shapes and forms are nondifferent from the original stock reserve of gold. In other words, the Lord is the Supreme Person who controls everything within the creation, and still He remains the supreme separate identity, distinct from all manifested material creation. In the Bhagavad-gita (9.4-5) He is therefore said to be Yogesvara. Everything rests on the potency of Lord Sri Krsna, and still the Lord is different from and transcendental to all such identities. In the Vedic Purusa-sukta of the Rg mantra, this is also confirmed. This philosophical truth of simultaneous oneness and difference was propounded by Lord Sri Caitanya Mahaprabhu, and it is known as acintya-bhedabheda-tattva. Brahma, Narada and all others are simultaneously one with the Lord and different from the Supreme Lord. We are all one with Him, just as the gold ornaments are one in quality with the stock gold, but the individual gold ornament is never equal in quantity with the stock gold. The stock gold is never exhausted even if there are innumerable ornaments emanating from the stock because the stock is purnam, complete; even if purnam is deducted from the purnam, still the supreme purnam remains the same purnam. This fact is inconceivable to our present imperfect senses. Lord Caitanya therefore defined His theory of philosophy as acintya (inconceivable), and as confirmed in the Bhagavad-gita as well as in the Bhagavatam, Lord Caitanya's theory of acintya-bhedabheda-tattva is the perfect philosophy of the Absolute Truth.