926
Śrīmad-Bhāgavatam
[Canto 4, Ch. 22]
Personality of Godhead are  svāmśa  expansions. Thus there are different potencies of the Supreme Lord, and there are different expansions of the different potencies. In this way, for different reasons there are different expansions of the same one principle, the Supreme Personality of Godhead. This understanding is real knowledge, but when the living entity is covered by the  upādhi  or designated body, he sees differences, exactly as one sees differences in reflections of oneself on water, oil or in a mirror. When something is reflected on the water, it appears to be moving. When it is reflected on ice, it appears fixed. When it is reflected on oil, it appears hazy. The subject is one, but under different conditions it appears differently. When the qualifying factor is taken away, the whole appears to be one. In other words, when one comes to the  paramahamśa  or perfectional stage of life by practicing  bhakti-yoga , he sees only  Kṛṣṇa  everywhere. For him there is no other objective.
In conclusion, due to different causes, the living entity is visible in different forms as an animal, human being, demigod, tree, etc. Actually every living entity is the marginal potency of the Supreme Lord. In  Bhagavad-gītā , therefore, it is explained that one who actually sees the spirit soul does not distinguish between a learned  brāhmaṇa  and a dog, an elephant or a cow.  Paṇḍitāḥ sama-darśinaḥ  (Bg. 5.18). One who is actually learned sees only the living entity, not the outward covering. Differentiation is therefore the result of different  karma  or fruitive activities, and when we stop fruitive activities, turning them into acts of devotion, we can understand that we are not different from anyone else, regardless of the form. This is only possible in  Kṛṣṇa  consciousness. In this movement there are many different races of men from all parts of the world participating, but because they think of themselves as servants of the Supreme Personality of Godhead, they do not differentiate between black and white, yellow and red. The  Kṛṣṇa  consciousness movement is therefore the only means to make the living entities transcend all designations.
TEXT 30
इन्द्रयैर्विषयाकृष्टैराक्षिप्तं व्यायतां मनः ।
चेतनां हरते बुद्धेः स्तम्बस्तोयमिव हृदात् ॥३०॥
indriyair viṣayākṛṣṭair ākṣiptam dhyāyatām manaḥ cetanām harate buddheḥ stambas toyam iva hradāt