1476
Śrīmad-Bhāgavatam
[Canto 4, Ch. 29]
attained a spiritual position qualitatively equal to that of the Supreme Personality of Godhead.
PURPORT
There is special significance in the words  tat-sāmyatām agāt . The King attained the position of possessing the same status or the same form as that of the Lord. This definitely proves that the Supreme Personality of Godhead is always a person. In His impersonal feature, He is the rays of His transcendental body. When a living entity attains spiritual perfection, he also attains the same type of body, known as  sac-cid-ānanda-vigraha . This spiritual body never mixes with the material elements. Although in conditional life the living entity is surrounded by material elements (earth, water, fire, air, sky, mind, intelligence and ego), he remains always aloof from them. In other words, the living entity can be liberated from the material condition at any moment, provided that he wishes to do so. The material environment is called  māyā . According to Kṛṣṇa:
daivī hy eṣā guṇamayī mama māyā duratyayā mām eva ye prapadyante māyām etāṁ taranti te
“This divine energy of Mine, consisting of the three modes of material nature, is difficult to overcome. But those who have surrendered unto Me can easily cross beyond it.” (Bg. 7.14)
As soon as the living entity engages in the transcendental loving service of the Lord, he immediately attains freedom from all material conditions.
māṁ ca yo 'vyabhicāreṇa bhakti-yogena sevate sa guṇān samatītyaitān brahma-bhūyāya kalpate
“One who engages in full devotional service, who does not fall down in any circumstance, at once transcends the modes of material nature and thus comes to the level of Brahman.” (Bg. 14.26)
In the material state the living entity is on the  jīva-bhūta  platform, but when he renders devotional service to the Lord, he is elevated to the  brahma-bhūta  platform. On the  brahma-bhūta  platform the living entity is liberated from material bondage, and he engages in the service of the