This verse is specifically stated to defy the Mayavada conclusion of oneness without differentiation between the individual soul and the Supersoul. The Mayavada conclusion is that the living entity and the Supersoul are one; there is no difference. The Mayavadis proclaim that there is no separate existence outside the impersonal Brahman and that the feeling of separation is maya, or an illusion, by which one considers a rope to be a snake. The rope-and-the-snake argument is generally offered by the Mayavadi philosophers. Therefore these words, which represent vivarta-vada, are specifically mentioned herein. Actually Paramatma, the Supersoul, is the Supreme Personality of Godhead, and He is eternally liberated. In other words, the Supreme Personality of Godhead is living within this body along with the individual soul, and this is confirmed in the Vedas. They are likened to two friends sitting on the same tree. Yet Paramatma is above the illusory energy. The illusory energy is called bahiranga sakti, or external energy, and the living entity is called tatastha sakti, or marginal potency. As stated in Bhagavad-gita, the material energy, represented as earth, water, air, fire, sky, etc., and the spiritual energy, the living entity, are both energies of the Supreme Lord. Even though the energies and the energetic are identical, the living entity, individual soul, being prone to be influenced by the external energy, considers the Supreme Personality of Godhead to be one with himself.