jivaá¸¥ sÅ«ká¹£ma-svarÅ«po 'yaá¹
saá¹ khyÄtÄ«to hi cit-kaá¹aá¸¥
keÅa-agra - of the tip of a hair; Åata-bhÄgasya - of one hundredth; Åata-amÅa - a hundredth part; sadá¹Åa - equal to; Ätmakaá¸¥ - whose nature; jÄ«vaá¸¥ - the living entity; sÅ«ká¹£ma - very fine; svarÅ«paá¸¥ - identification; ayam - this; saá¹ khya-atÄ«taá¸¥ - numbering beyond calculation; hi - certainly; cit-kaá¹aá¸¥ - spiritual particle.
This is quoted from the commentary on the portion of ÅrÄ«mad-BhÄgavatam wherein the Vedas personified offer their obeisances unto the Supreme Personality of Godhead. Lord Ká¹á¹£á¹a confirms this statement in the Bhagavad-gÄ«tÄ (15.7): mamaivÄá¹Åo jÄ«va-loke jÄ«va-bhÅ«taá¸¥ sanÄtanaá¸¥. âThe living entities in this conditioned world are My eternal fragmental parts.â
Lord ÅrÄ« Ká¹á¹£á¹a personally identifies Himself with the minute living entities. Lord Ká¹á¹£á¹a is the supreme spirit, the Supersoul, and the living entities are His very minute parts and parcels. Of course, we cannot divide the tip of a hair into such fine particles, but spiritually such small particles can exist. Spiritual strength is so powerful that a mere atomic portion of spirit can be the biggest brain in the material world. The same spiritual spark is within an ant and within the body of BrahmÄ. According to his karma, material activities, the spiritual spark attains a certain type of body. Material activities are carried out in goodness, passion and ignorance or a combination of these. According to the mixture of the modes of material nature, the living entity is awarded a particular type of body. This is the conclusion.