Text 163]
The Liberation of Sārvabhauma Bhattācārya
287
TRANSLATION
“The Lord is the master of the potencies, and the living entity is the servant of them. That is the difference between the Lord and the living entity. However, you declare that the Lord and the living entities are one and the same.
PURPORT
The Supreme Personality of Godhead is by nature the master of all potencies. By nature, the living entities, being infinitesimal, are always under the influence of the Lord's potencies. According to the  Muṇḍaka Upaniṣad  (3.1.1-2):
dvā suparņā sayujā sakhāyā samānaṁ vṛkṣaṁ pariṣa-svajāte tayor anyaḥ pippalaṁ svādv atty anaśnann anyo 'bhicākaśīti
samāne vṛkṣe puruṣo nimagno 'nīṣayā śocati muhyamānaḥ juṣṭaṁ yadā paśyaty anyam īśam asya mahimānam eti vīta-śokaḥ
The  Muṇḍaka Upaniṣad  completely distinguishes the Lord from the living entities. The living entity is subjected to the reactions of fruitive activity, whereas the Lord simply witnesses such activity and bestows the results. According to the living entity's desires, he is wandering from one body to another and from one planet to another, under the direction of the Supreme Personality of Godhead, Paramātmā. However, when the living entity comes to his senses by the mercy of the Lord, he is awarded devotional service. Thus he is saved from the clutches of  māyā . At such a time he can see his eternal friend, the Supreme Personality of Godhead, and become free from all lamentation and hankering. This is confirmed in  Bhagavad-gītā  (18.54), where the Lord says,  brahma-bhūtaḥ prasannātmā na śocati na kāṅkṣati : "One who is thus transcendentally situated at once realizes the Supreme Brahman. He never laments nor desires to have anything." Thus it is definitely proved that the Supreme Personality of Godhead is the master of all potencies and that the living entities are always subjected to these potencies. That is the difference between  māyādhīśa  and  māyā-vaśa .
TEXT 163
সীতাশাস্ত্রে জীবরূপ ‘শক্তি’ করি’মানে।
হেন জীবে 'ভেদ'  কর  ঈশ্বরের   সনে  ॥ ১৬৩ ॥