104
Śrī-Caitanya-caritāmṛta
Bhagavad-gītā , which distinctly says,  yānti deva-vratā devān... yānti mad-yājino'pi mām : “The worshipers of the demigods will be promoted to the respective planets of the demigods, but devotees of the Supreme Lord will go back home, back to Godhead.” (Bg. 9.25) Lord Kṛṣṇa explains very clearly in  Bhagavad-gītā  that His material energy is very difficult to overcome ( daivī hy eṣā guṇamayī mama māyā duratyayā ).  Māyā 's influence is so strong that even learned scholars and spiritualists are also covered by  māyā  and think themselves to be as good as the Supreme Personality of Godhead. Actually, however, to free oneself from the influence of  māyā  one must surrender to the Supreme Personality of Godhead, as Kṛṣṇa also states in  Bhagavad-gītā  ( mām eva ye prapadyante māyām etām taranti te ). It is to be concluded, therefore, that Lord Viṣṇu does not belong to this material creation but to the spiritual world. To misconceive Lord Viṣṇu have a material body or to equate Him with the demigods is the most offensive blasphemy against Lord Viṣṇu, and offenders against the lotus feet of Lord Viṣṇu cannot advance in spiritual knowledge. They are called  māyayāpahṛta-jñāna , or those whose knowledge has been stolen by the influence of illusion.
One who thinks that there is a difference between Lord Viṣṇu's body and His soul dwells in the darkest region of ignorance. There is no difference between Lord Viṣṇu's body and Viṣṇu's soul, for they are  advaya-jñāna , one knowledge. In this world there is a difference between the material body and spiritual soul, but in the spiritual world everything is spiritual, and there are no such differences. The greatest offense of the Māyāvādī philosophers is to consider Lord Viṣṇu and the living entities to be one and the same. In this connection the  Padma Purāṇa  states:
arcye viṣṇau śilādhīr guruṣu nara-matir vaiṣṇave jāti-buddhiḥ
“One who considers the  arcā-mūrti  or worshipable Deity of Lord Viṣṇu to be stone, the spiritual master to be an ordinary human being, and a Vaiṣṇava to belong to a particular caste or creed, is possessed of hellish intelligence.” One who follows such conclusions is doomed.
TEXT 116
ঈশ্বরের তত্ত্ব – যেন জলিত জলন ।
জীবের স্বরূপ – যৈছে স্ফুলিঙ্গের কণ ॥ ১১৬ ॥
īśvarera tattva—yena jvalita jvalana
jīvera svarūpa—yaiche sphuliṅgera kaṇa
SYNONYMS
īśvarera tattva —the truth of the Supreme Personality of Godhead;  yena —is like;  jvalita —blazing;  jvalana —fire;  jīvera —of the living entities;  svarūpa —identity;  yaiche —is like;  sphuliṅgera —of the spark;  kaṇa —particle.