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Śrīmad-Bhāgavatam
[Canto 4, Ch. 22]
himself. Similarly, a liberated person understands that he is part and parcel of the Supreme Lord acting in accordance with the desire of the Supreme Lord, and as such there is no distinction between himself and the Supreme Lord, although both of them retain their individuality.  Nityo nityānām cetanaś cetanānām . This is the perfect conception of oneness in relation to the Supersoul and the soul.
TEXT 28
अत्मानमिन्द्रियार्थं च परं यदुभयोरपि । सत्याशय उपाधौ वै पुमान् पश्यति नान्यदा ॥२८॥
ātmānam indriyārtham ca param yad ubhayor api satyāśaya upādhau vai pumān paśyati nānyadā
ātmānam —the soul;  indriya-artham —for sense gratification;  ca —and;  param —transcendental;  yat —that;  ubhayoḥ —both;  api —certainly;  sati —being situated;  āśaye —material desires;  upādhau —designation;  vai —certainly;  pumān —the person;  paśyati —sees;  nānyadā —not otherwise.
TRANSLATION
When the soul exists for sense gratification, he creates different desires, and for that reason he becomes subjected to designations. But when one is in the transcendental position, he is no longer interested in anything except fulfilling the desires of the Lord.
PURPORT
Being covered by material desires, a spirit soul is also considered to be covered by designations belonging to a particular type of body. Thus he considers himself an animal, man, demigod, bird, beast, etc. In so many ways he is influenced by false identification caused by false egotism, and being covered by illusory material desires, he distinguishes between matter and spirit. When one is devoid of such distinctions, there is no longer a difference between matter and spirit. At that time, the spirit is the only predominating factor. As long as one is covered by material desires, he thinks himself the master or the enjoyer. Thus he acts for sense gratification and becomes subjected to material pangs, happiness and distress. But when one is freed from such a concept of life, he is no longer subjected to designations, and he envisions everything as spiritual in connection with the Supreme Lord. This is explained by Śrīla Rūpa Gosvāmī in his  Bhakti-