Mantra Sixteen
85
His devotees. The devotees of the Lord see the Lord eye to eye by the causeless mercy of the Lord, and thus the Lord helps His devotees to reach the supermost spiritual planet,  Goloka Vrndavan . As Creator, He can create all the necessary qualifications in His devotee so that the devotee can ultimately reach Him. The Lord is the Cause of all causes, and there is no cause of Him, for He is the Original Cause. As such He enjoys His own Self by manifesting His own internal potency.
The external potency is manifested not exactly by Himself, for He expands Himself as the  Puruṣas , and it is in these forms that He maintains the features of the material manifestation. By such expansions does He create, maintain and annihilate the cosmic manifestation.
The living entities are also differentiated expansions of His Self, and because some of the living entities desire to be lord, imitating the Supreme Lord, He allows them to enter into the cosmic creation, with the option of fully utilizing their propensity for lording it over. On account of the presence of His parts and parcels, the living entities, the whole phenomenal world is stirred into action and reaction. The living entities are given full facility to lord it over material Nature, but the ultimate controller is the Lord Himself in His plenary feature of  Paramātman , the Supersoul, which is one of the  Puruṣas .
Therefore, there is a gulf of difference between the living entity known as  ātman , and the controlling lord, known as  Paramātman —the soul and the Supersoul.  Paramātman  is the controller, and  ātman  is controlled; therefore they cannot be on the same level. The  Paramātman  fully cooperates with the  ātman , and thus He is known as the constant companion of the living being.
This all-pervading feature of the Lord, Which exists in all circumstances of waking and sleeping, and also in potential states, and from Which the  jīva-śakti  (living force) is generated—as both the conditioned and the liberated souls—is known as  Brahman .