SB 3.29.27

It should not, however, be misunderstood that because the Supersoul is dwelling within the heart of a living entity, that individual soul living along with the Supersoul has become equal with Him. This equality of the Supersoul and the individual soul is misconceived by the impersonalist. Here it is distinctly mentioned that the individual soul should be recognized in relationship with the Supreme Personality of Godhead, and the method of worshiping the individual soul is described here either by charitable gifts or friendly behavior without any separatist outlook. The impersonalist sometimes accepts a poor individual soul as daridra-narayana, that Narayana, the Supreme Personality of Godhead, has become poor. This is contradiction because the Supreme Personality of Godhead is full with all kinds of opulences. So He can agree to live along with the poor soul or even an animal, but that does not mean that He has become poor.

There are two words in Sanskrit language: seva (s-e-v-a) and daya (d-a-y-a). Seva is meant for the superior, and daya or giving charitable gifts or to become compassionate is to the inferior. So we cannot treat the Supreme Personality of Godhead as inferior, subject to our charitable gifts. When we give charity, we give charity to a person who is inferior in, I mean to say, material or economic condition. Charity is not given to a rich man. Similarly, it is explicitly said here that dana-manavi [dana-manabhyam]. Mana or respect is offered to the superior, and charity is offered to the inferior. So the living entities, according to different result of his fruitive activities, may become, I mean to say, rich or poor, but the Supreme Personality of Godhead is unchangeable; He is always full with six opulences. So because we have to treat a living entity equally, it does not mean that we shall treat him as good as the Supreme Personality of Godhead. To become compassionate and friendly does not mean that we should falsely elevate somebody to the exalted position of the Supreme Personality of Godhead. We should not, at the same time, misunderstand that the Supersoul situated in the heart of an animal like hog and the Supersoul situated in the heart of a living entity like a learned brahmana are different. The Supersoul in all the living entities are the same Supreme Personality of Godhead. By His omnipotency, He can live anywhere and He can create His Vaikuntha situation everywhere. That is His inconceivable potency. Therefore, the Narayana, one…, when He is living in the heart of an animal like hog does not become a hog-Narayana. He is Narayana always without touching the body of the hog.