SB 3.28.41

A clear conception of the complete whole is given herewith. The living entity is different from the material elements, and the Supreme Personality of Godhead, the creator of the material elements, as also the living entity is different from the individual living entity. This philosophy is propounded by Lord Caitanya as acintya-bhedabheda-tattva (a-c-h-i-n-t-a b-e-d-a-b-e-d-a t-a-t-t-w-a). The mean..., meaning is that everything is simultaneously one and different from one another. The cosmic manifestation created by the Supreme Lord by His material energy is also different and non-different as energy. The material elements or material energy is not different from the Supreme Lord, but at the same time the energy, because acting in a different way, it is different from the Supreme Lord. Similarly, the individual living entity is one and different from the Supreme Lord. This simul..., simultaneously one and different philosophy is the perfect philosophical conclusion of the Bhagavata school, and that is confirmed by Kapiladeva.

The living entities are compared herewith with the sparks of the fire. As the fire, flame, smoke and firewood, they are combined together in the previous verse, similarly here the living entities, the material elements and the Supreme Personality of God combine together. So the exact position of the living entities are just like the sparks of the fire, part and parcel. Similarly, the material energy, who is compared with the smoke of the fire, is also part and parcel of the Supreme Lord. So in the Visnu Purana it is said, "Whatever we can see or we can experience, either in the material world or spiritual world, they're all different kinds of energies of the Supreme Lord." As much as the fire distributes its light and heat from one place, similarly the Supreme Personality of Godhead is distributing His different energies all over His creation.

The four principles of Vaisnava philosophical doctrines, just like the suddhadvaita (s-u-d-d-h-a-d-w-i-t-a), suddhadvaita and purified oneness, and dvaitadvaita, that means simultaneously one and different (d-w-a-i-t-a, dvaita, advaita, d-w-i-t-a), simultaneously one and different, and visuddhadvaita (v-i-s-u-d-h-d-d-h-a-d-w-i-t-a) visuddhadvaita, and dvaita (d-w-i-t-a). All these four principles of Vaisnava philosophy are based on this thesis of Srimad-Bhagavatam as explained in these two verses.