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Śrīmad-Bhāgavatam
[Canto 4, Ch. 31]
sarveṣām api bhūtānāṁ harir ātmātmadaḥ priyaḥ
śreyasām —of auspicious activities;  api —certainly;  sarveṣām —all;  ātmā —the self;  hi —certainly;  avadhiḥ —destination;  arthataḥ —factually;  sarveṣām —of all;  api —certainly;  bhūtānām —living entities;  hariḥ —the Supreme Personality of Godhead;  ātmā —the Supersoul;  ātma-daḥ —who can give us our original identity;  priyaḥ —very dear.
TRANSLATION
Factually the Supreme Personality of Godhead is the original source of all self-realization. Consequently the goal of all auspicious activities—karma, jñāna, yoga and bhakti—is the Supreme Personality of Godhead.
PURPORT
The living entity is the marginal energy of the Supreme Personality of Godhead, and the material world is the external energy. Under the circumstances, one must understand that the Supreme Personality of Godhead is factually the original source of both matter and spirit. This is explained in the Seventh Chapter of  Bhagavad-gītā :
bhūmir āpo 'nalo vāyuḥ khaṁ mano buddhir eva ca ahaṅkāra itīyaṁ me bhinnā prakṛtir aṣṭadhā apareyam itas tv anyāṁ prakṛtiṁ viddhi me parām jīva-bhūtāṁ mahā-bāho yayedaṁ dhāryate jagat
“Earth, water, fire, air, ether, mind, intelligence and false ego—all together these eight comprise My separated material energies. Besides this inferior nature, O mighty-armed Arjuna, there is a superior energy of Mine, which consists of all living entities who are struggling with material nature and are sustaining the universe.” (Bg. 7.4-5)
The entire cosmic manifestation is but a combination of matter and spirit. The spiritual part is the living entity, and these living entities are described as  prakṛti , or energy. The living entity is never described as  puruṣa , the Supreme Person; therefore to identify the living entity with