772
Śrīmad-Bhāgavatam
[Canto 4, Ch. 20]
them, the living entity and the Paramātmā, the Supreme Personality of Godhead, are  ātmā , or spirit. They are one in quality, yet they are different in so many ways, especially in regard to the six opulences the Supreme Personality of Godhead has in full. Full knowledge means that the  jīva-ātmā , the living entity, must know both his position and the Supreme's position. That is full knowledge.
TEXT 8
य एवं सन्तमात्मानमात्मस्थं वेद पूरुषः। नाज्यते प्रकृतिस्योऽपि तद्गुणैः स मयि स्थितः ॥८॥
ya evam santam ātmānam ātma-stham veda pūruṣaḥ nājyate prakṛti-stho 'pi tad-guṇaiḥ sa mayi sthitaḥ
yaḥ—anyone who; evam—thus; santam—existing; ātmānam—the individual ātmā and the Supreme Personality of Godhead, Paramātmā; ātma-stham—situated within his body; veda—knows; pūruṣaḥ—person; na—never; ajyate—is affected; prakṛti—in material nature; sthaḥ—situated; api—although; tat-guṇaiḥ—by the material modes of nature; saḥ—such a person; mayi—in Me; sthitaḥ—situated.
TRANSLATION
Although within the material nature, one who is thus situated in full knowledge of the Paramātmā and ātmā is never affected by the modes of material nature, for he is always situated in My transcendental loving service.
PURPORT
When the Supreme Personality of Godhead appears in this material world, He is not affected by the modes of material nature. Similarly, those who are always connected with the Supreme Personality of Godhead, even though they be within the material body or the material world, are not affected by the material qualities. That is explained very nicely in  Bhagavad-gītā :
mām ca yo 'vyabhicāreṇa bhakti-yogena sevate sa guṇān samatītyaitān brahma-bhūyāya kalpate