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Krṣṇa, the Supreme Personality of Godhead
This conception of the material world is very nicely explained by Śrīla Rūpa Gosvāmī, who said that renunciation of this material world as illusory or false without knowledge that the material world is also the manifestation of the Supreme Lord is of no practical value. The Vaiṣṇavas, however, are free of attachment to this world because generally the material world is accepted as an object of sense gratification. The Vaiṣṇavas are not in favor of sense gratification; therefore, they are not attached to material activities. The Vaiṣṇava accepts this material world according to the regulative principles of the Vedic injunctions. Since the Supreme Personality of Godhead is the original cause of everything, the Vaiṣṇava sees everything in relationship with Krṣṇa, even in this material world. By such advanced knowledge, everything becomes spiritualized. In other words, everything in the material world is already spiritual, but due to our lack of knowledge we see things as material.
The personified  Vedas  presented the example that those who are seeking after gold do not reject gold earrings, gold bangles or anything else made of gold simply because they are shaped differently from the original gold. All living entities are part and parcel of the Supreme Lord and are qualitatively one, but they are now differently shaped in 8,400,000 species of life, just like many different ornaments which have been manufactured from the same source of gold. As one who is interested in gold accepts all the differently shaped gold ornaments, so a Vaiṣṇava, knowing well that all living entities are of the same quality as the Supreme Personality of Godhead, accepts all living entities as eternal servants of God. As a Vaiṣṇava, then, one has ample opportunity to serve the Supreme Personality of Godhead simply by reclaiming these conditioned, misled living entities, training them in Krṣṇa consciousness and leading them back to home, back to Godhead. The fact is that the minds of the living entities are now agitated by the three material qualities, and the living entities are therefore transmigrating, as if in dreams, from one body to another. When their consciousness is changed into Krṣṇa consciousness, however, they immediately fix Krṣṇa within their hearts, and thus their path for liberation becomes clear.
In all the  Vedas  the Supreme Personality of Godhead and the living entities are stated to be of the same quality— caitanya , or spiritual. This is also confirmed in the  Padma Purāṇa , wherein it is said that there are two kinds of spiritual entities; one is called the  jīva , and the other is called the Supreme Lord. Beginning from Lord Brahmā down to the ant, all living entities are  jīvas , whereas the Lord is the Supreme four-handed Viṣṇu or Janāradana. The word  ātmā  can be applied only to the Supreme Person-