Tevt 1421
The lord instructs Šrila Rūna Gosvāmī
331
Lord Śrī Kṛṣṇa personally identifies Himself with the minute living entities. Lord Kṛṣṇa is the supreme spirit, the Supersoul, and the living entities are His very minute parts and parcels. Of course, we cannot divide the tip of a hair into such fine particles, but spiritually such small particles can exist. Spiritual strength is so powerful that a mere atomic portion of spirit can be the biggest brain in the material world. The same spiritual spark is within an ant and within the body of Brahmā. According to his  karma , material activities, the spiritual spark attains a certain type of body. Material activities are carried out in goodness, passion and ignorance or a combination of these. According to the mixture of the modes of material nature, the living entity is awarded a particular type of body. This is the conclusion.
TEXT 1411
বালাগ্রস্তভাগস্য শতধা কল্লিতস্য চ ।।
ভাগো জীব: স বিজ্ঞেয় ইতি চাহ পরা শ্রুতি:
bālāgra-śata-bhāgasya  
 śatadhā kalpitasya ca  
 bhāgo jīvaḥ sa vijñeya  
 iti cāha parā śrutiḥ
SYNONYMS
bāla-agra —the tip of a hair;  śata-bhāgasya —of one hundredth;  śata-dhā —into one hundred parts;  kalpitasya —divided;  ca —and;  bhāgaḥ —minute portion;  jīvaḥ —the living entity;  saḥ —that;  vijñeyaḥ —to be understood;  iti —thus;  ca —and;  āha —have said;  parā —chief;  śrutiḥ —Vedic  mantras .
TRANSLATION
“‘If we divide the tip of a hair into one hundred parts and then take one part and divide this into another one hundred parts, that ten-thousandth part is the dimension of the living entity. This is the verdict of the chief Vedic mantras.’
PURPORT
The first three  padas  of this verse from the  Pañcadaśī Citradīpa  (81) are taken from the Śvetāśvatara Upaniṣad (5.9).
TEXT 1422
रुक्मानाम  पार्क कोड: ७४२ ।।