gītā-śāstre jīva-rūpa 'śakti' kari' māne
hena jīve 'bheda' kara īśvarera sane
gītā-śāstre - in the Bhagavad-gītā; jīva-rūpa - the identity of the living entity; śakti - potency; kari' - making; māne - accepts; hena - such; jīve - living entity; bheda - different; kara - you make; īśvarera - the Supreme Personality of Godhead; sane - with.
The Brahma-sūtra states that according to the principle of śakti-śaktimator abhedaḥ, the living entity is simultaneously one with and different from the Supreme Personality of Godhead. Qualitatively the living entity and the Supreme Lord are one, but in quantity they are different. According to Śrī Caitanya Mahāprabhu’s philosophy of acintya-bhedābheda-tattva, the living entity and the Supreme Lord are accepted as one and different at the same time.