Text 144]
The Lord Instructs Śrīla Rūpa Gosvāmī
323
however, as particles of the eternally existing spiritual entity—as part of You, who are the supreme spirit whole—we must conclude that they are always under Your control. If the living entities are simply satisfied with being identical with You as spiritual particles, then they will be happy being controllers of so many things. The conclusion that the living entities and the Supreme Personality of Godhead are one and the same is a faulty conclusion. It is not a fact.’
PURPORT
This verse, which is also from  Śrīmad-Bhāgavatam  (10.87.30), was spoken by the personified  Vedas .
TEXT 144
তার মধ্যে ‘স্বাবর’, ‘জঙ্গম’—দুই ভেদ । 
    জঙ্গমে তির্যক্-জল-স্থলচর-বিভেদ ॥ ১৪৪ ॥
tāra madhye ‘sthāvara’, ‘jaṅgama’—dui bheda 
    jaṅgame tiryak-jala-sthalacara-vibheda
SYNONYMS
tāra madhye —among the living entities who are conditioned within the material world;  sthāvara —immovable;  jaṅgama —movable;  dui bheda —two divisions;  jaṅgame —among the living entities who can move;  tiryak —the living entities who can move in the air (the birds);  jala —or living entities who can move within the water;  sthala-cara —living entities who can move on land;  vibheda —three divisions.
TRANSLATION
“The unlimited living entities can be divided into two divisions—those that can move and those that cannot move. Among living entities that can move, there are birds, aquatics and animals.
PURPORT
Śrī Caitanya Mahāprabhu is giving clear instructions on how the living entities live under different conditions. There are trees, plants and stones that cannot move, but still they must be considered living entities, or spiritual sparks. The soul is present in bodies like those of trees, plants and stones. They are all living entities. Among moving living entities such as birds, aquatics and animals, the same spiritual spark is there. As stated herein, there are living entities that can fly, swim and walk. We must also conclude that there are living entities that can move