SB 3.28.43

The body is to be understood as designative, the prakrti. The prakrti is in action by three modes of material nature. And according to the modes of material nature somebody has got small body, somebody has got a very big body. And the example set herewith, just like fire in a big wood appears to be very big and in a small stick appears to be small. The fire, the quality of fire is everywhere the same. But according to the body, which is manifestation of the material nature, the fire appears to be bigger and smaller. Similarly, the soul in the bigger universal body is also of the same quality, but it is different from the body..., from the soul in the smaller body.

Smaller particles of soul are just like the sparks of the bigger fire, and the big soul…, the biggest soul is the Supersoul. But the Supersoul is quantitatively different from the smaller soul. The bigger soul is described in the Vedic literature as the supplier of all necessities of the smaller soul: nityo nityanam [Katha Upanisad 2.2.13]. He is the…, the bigger soul is the Supreme Soul and the leader of the smaller souls, and as such the bigger soul supplies all the necessities of the smaller soul. One who understands this distinction between the Supersoul and the individual soul, he hasn't got to lament and he is exactly in peaceful position. In other words, those who are in actual understanding of the constitutional position of the smaller soul and the bigger soul, he can be in peace. When the smaller soul thinks quantitatively as big as the bigger soul, he is under the spell of maya. That is not his constitutional position. Nobody can become the bigger soul simply by mental speculation.

The part and parcel, the smallness or greatness of different souls are described in the Varaha Purana as svamsa and vibhinnamsa. Svamsa souls are the Supreme Personality of Godhead, and the vibhinnamsa souls, small particles, they are eternally small particle, as it is confirmed in the Bhagavad-gita [Bg 15.7]: mamaivamso jiva-loke. The small living entities are eternally part and parcel, and therefore it is not possible to be quantitatively as great as the Supersoul.