The Lord has multifarious energies, and therefore the Lord and His energies are identical. Among His various energies the material energy is one, and it is said in the  Bhagavad-gītā  that the material energy is inferior in quality to the spiritual energy. Spiritual energy is superior because without contact with the spiritual energy the material energy alone cannot produce anything. But the source of all energies is the all-attractive Personality of Godhead, Śrī Kṛṣṇa.
This material world is a combination of matter and spirit, but the spiritual world, which is far, far away from the material sky, is purely spiritual and has no contact with matter. In the spiritual world, everything is spirit. We have already discussed this. The Personality of Godhead, the original source of all energies, is able to convert spirit into matter and matter into spirit. For Him there is no difference between matter and spirit. He is therefore called  kaivalya .
In Lord Śrī Kṛṣṇa's transcendental pastimes, He reciprocates with spirit, not matter. When He is in the mortal world, the material qualities cannot work upon Him. An electrician knows how to take work from electricity. With the help of electricity he can turn water into cold or heat. Similarly, the Personality of Godhead can turn matter into spirit and spirit into matter by His inconceivable power. Everything is therefore matter and spirit by the
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