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Krṣṇa, the Supreme Personality of Godhead
of Viṣṇu the target of all one's efforts.  Tad viṣṇoḥ paramaṁ padaṁ , Viṣṇuloka or the Viṣṇu planets, are situated above all the material planets. These Vaikuṇṭha planets are known as  sanātana-dhāma , and they are eternal. They are never annihilated, not even by the annihilation of this material world. The conclusion is that if a human being does not fulfill the mission of his life by worshiping the Supreme Lord and does not go back to Godhead, then it is to be understood that he has been frustrated in fulfilling the main purposes of human life.
The next prayer of the personified  Vedas  to the Lord concerns His entering into different species of life. It is stated in  Bhagavad-gītā , Fourteenth Chapter, that in every species and form of life the spiritual part and parcel of the Supreme Lord is present. The Lord Himself claims in the  Gītā  that He is the seed-giving father of all forms and species, and therefore they must all be considered sons of the Lord. The entrance of the Supreme Lord into everyone's heart as Paramātmā sometimes bewilders the impersonalists, who think in terms of the equality of the living entities with the Supreme Lord. They think that because the Supreme Lord enters into different bodies along with the individual soul, there is no distinction between the Lord and the individual entities. Their challenge is, "Why should individual souls worship the Paramātmā or Supersoul?" According to them, both the Supersoul and the individual soul are on the same level; they are one, without any difference between them. There is a difference, however, between the Supersoul and in the individual soul, and this is explained in  Bhagavad-gītā , Fifteenth Chapter, wherein the Lord says that although He is situated with the living entity in the same body, He is superior. He is dictating to or giving intelligence to the individual soul from within. It is clearly stated in the  Gītā  that the Lord gives intelligence to the individual soul and that both memory and forgetfulness are due to the influence of the Supersoul. No one can act independently of the sanction of the Supersoul. Therefore, the individual soul acts according to his past  karma , reminded by the Lord. The nature of the individual soul is forgetfulness, but the presence of the Lord within the heart reminds him of what he wanted to do in his past life. The intelligence of the individual soul is exhibited like fire in wood. Although fire is always fire, it is exhibited in a size proportionate to the size of the wood. Similarly, although the individual soul is qualitatively one with the Supreme Lord, he exhibits himself according to the limitations of his present body.
The Supreme Lord or the Supersoul is said to be  eka-rasa .  Eka  means one, and  rasa  means mellow. The transcendental position of the Supreme Lord is that of eternity, bliss and full knowledge. His position of  eka-rasa