240
Śrīmad-Bhāgavatam
[Canto 9, Ch. 24]
Lord qualitatively, but quantitatively there is a great difference between them, for the Lord is unlimited whereas the living entities are limited. Thus the Lord possesses unlimited potency for pleasure, and the living entities have a limited pleasure potency.  Ānandamayo 'bhyāsāt  ( Vedānta-sūtra  1.1.12). Both the Lord and the living entity, being qualitatively spirit soul, have the tendency for peaceful enjoyment, but when the part of the Supreme Personality of Godhead unfortunately wants to enjoy independently, without Krṣṇa, he is put into the material world, where he begins his life as Brahmā and is gradually degraded to the status of an ant or a worm in stool. This is called  manaḥ ṣaṣṭhānīndriyāṇi prakṛti-sthāni karṣati . There is a great struggle for existence because the living entity conditioned by material nature is under nature's full control ( prakṛteḥ kriyamānāṇi guṇaiḥ karmāṇi sarvaśaḥ ). Because of his limited knowledge, however, the living entity thinks he is enjoying in this material world.  Manaḥ ṣaṣṭhānīndriyāṇi prakṛti-sthāni karṣati . He is actually under the full control of material nature, but still he thinks himself independent ( ahaṅkāra-vimūḍhātmā kartāham iti manyate ). Even when he is elevated by speculative knowledge and tries to merge into the existence of Brahman, the same disease continues.  Āruhya kṛcchreṇa paraṁ padaṁ tataḥ patanty adhaḥ  ( Bhāg.  10.2.32). Even having attained that  paraṁ padam , having merged into the impersonal Brahman, he falls again to the material world.
In this way, the conditioned soul undergoes a great struggle for existence in this material world, and therefore the Lord, out of compassion for him, appears in this world and instructs him. Thus the Lord says in  Bhagavad-gītā  (4.7):
yadā yadā hi dharmasya glānir bhavati bhārata abhyutthānam adharmasya tadātmānaṁ srjāmy aham
“Whenever and wherever there is a decline in religious practice, O descendant of Bharata, and a predominant rise of irreligion—at that time I descend Myself.” The real  dharma  is to surrender unto Krṣṇa, but the rebellious living entity, instead of surrendering to Krṣṇa, engages in