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Śrīmad-Bhāgavatam
[ Canto 4, Ch. 28 ]
kṣetrajñam cāpi mām viddhi sarva-kṣetreṣu bhārata kṣetra-kṣetrajñayor jñānam yat taj jñānam matam mama
“● scion of Bharata, you should understand that I am also the knower in all bodies, and to understand this body and its owner is called knowledge. That is My opinion.” (Bg. 13.3)
The Supersoul is present in everyone’s body, whereas the individual soul is conditioned in one particular type of body. The individual soul cannot understand what is taking place in another’s body, but the Supersoul knows very well what is happening in all bodies. In other words, the Supersoul is always present in His full spiritual position, whereas the individual soul is prone to forget himself. Nor is the individual soul present everywhere. Generally in his conditioned state the individual soul cannot understand his relationship with the Supersoul, but sometimes, when he is free from all conditional existence, he can see the real difference between the Supersoul and himself. When the Supersoul tells the conditioned soul, “You and I are one and the same,” it is to remind the conditioned soul of his spiritual identity as being qualitatively one. In the Third Canto of  Śrīmad-Bhāgavatam , it is said:
yatholmukād visphuliṅgād dhūmād vāpi sva-sambhavāt apy ātmatvenābhimatād yathāgniḥ pṛthag ulmukāt (Bhāg. 3.28.40)
Fire has different features. There is flame, the sparks and the smoke. Although these are one in quality, there is still a difference between the fire, the flame, the spark and the smoke. The living entity becomes conditioned, but the Supreme Personality of Godhead is different because He does not become conditioned at any point. In the  Vedas  it is stated:  ātmā tathā pṛthag draṣṭā bhagavān brahma-samjñitaḥ. Ātmā  is the individual soul as well as the Supreme Personality of Godhead, who is the seer of everything. Although both are spirit, still there is always a difference. In the  smṛti  it is also said:  yathāgneḥ kṣudrā visphuliṅgā vyuccaranti.  Just as sparks manifest in a large fire, similarly the small individual souls are present in the big spiritual flame. In  Bhagavad-gītā  Lord Kṛṣṇa says: