Text 10]
Bhāgavatam is the Answer
561
Supersoul and the individual soul, the individual soul is dependent on the Supersoul for being liberated from the illusion of material energy. The individual is under the clutches of illusory energy, and therefore although qualitatively one with the Supersoul, he is under the illusion of identifying himself with matter. And to get out of this illusory conception of factual life, the individual soul has to depend on the Supersoul to be recognized as one with Him. In that sense also the Supersoul is the supreme shelter. And there is no doubt about it.
The individual living entity or the  jīva  is always dependent on the Supersoul Paramātmā because the individual soul forgets his spiritual identity whereas the Supersoul Paramātmā does not forget His transcendental position. In the  Bhagavad-gītā  these separate positions of the  jīva-ātmā  and the  paramātmā  are specifically mentioned. In the Fourth Chapter, Arjuna, the  jīva  soul, is represented as forgetful of his many, many previous births, but the Lord, the Supersoul, is not forgetful. The Lord even remembers when He taught the  Bhagavad-gītā  to the sun-god some billions of years before. The Lord can remember such millions and billions of years, as is stated in the  Bhagavad-gītā  as follows:
vedāhaṁ samatītāni vartamānāni cārjuna bhaviṣyāṇi ca bhūtāni māṁ tu veda na kaścana
The Lord in His eternal blissful body of knowledge is fully aware of all that happened in the past, and that which is going on at the present as well as what will happen in the future. And in spite of His becoming the shelter of both the Paramātmā and Brahman, persons with a poor fund of knowledge are unable to understand Him as He is.
The propaganda of the identity of cosmic consciousness with the consciousness of the individual living entities is completely misleading because even a person or individual soul like Arjuna could not remember his past deeds, although he is always with the Lord. And what can the tiny ordinary man know about his past, present and future, falsely claiming to be one with the cosmic consciousness.
TEXT 10
पुरुषोऽण्डं विनिर्भिद्य यदासौ स विनिर्गतः । आत्मनोऽयनमन्विच्छन्नपोऽस्राक्षीच्छुचिः शुचीः १०