gÄ«tÄ-Å›Ästre jÄ«va-rÅ«pa 'Å›akti' kari' mÄne
hena jīve 'bheda' kara īśvarera sane
gÄ«tÄ-Å›Ästre - in the Bhagavad-gÄ«tÄ; jÄ«va-rÅ«pa - the identity of the living entity; Å›akti - potency; kari' - making; mÄne - accepts; hena - such; jÄ«ve - living entity; bheda - different; kara - you make; Ä«Å›varera - the Supreme Personality of Godhead; sane - with.
The Brahma-sÅ«tra states that according to the principle of Å›akti-Å›aktimator 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 ÅšrÄ« Caitanya MahÄprabhu’s philosophy of acintya-bhedÄbheda-tattva, the living entity and the Supreme Lord are accepted as one and different at the same time.