1222 Srimad-Bhagavatam [Canto 3, Ch. 28
is propounded by Lord Caitanya as acintya-bhedabheda-tattva. Everything
is simultaneously one with and different from everything else. The cosmic
manifestation created by the Supreme Lord by His material energy is also
simultaneously different and nondifferent from Him. The material energy
is nondifferent from the Supreme Lord, but at the same time, because
that energy is acting in a different way, it is different from Him. Similarly,
the individual living entity is one with and different from the Supreme
Lord. This “simultaneously one and different” philosophy is the perfect
conclusion of the Bhdgavata school, as confirmed here by Kapiladeva.

Living entities are compared to the sparks of a fire. As stated in the
previous verse, fire, flame, smoke and firewood are combined together.
Here the living entity, the material elements and the Supreme Personality
of Godhead are combined together. The exact position of the living entities
is just like that of the sparks of a fire; they are part and parcel. The
material energy is compared to the smoke. The fire is also part and parcel
of the Supreme Lord. In the Visnu Purdna it is said that whatever we can
see or experience, either in the material or spiritual world, is an expansion
of the different energies of the Supreme Lord. As fire distributes its light
and heat from one place, so the Supreme Personality of Godhead distributes
His different energies all over His creation.

The four principles of the Vaisnava philosophic doctrine are
Suddhadvaita, purified oneness, dvaitadvaita, simultaneous oneness and
difference, visistadvaita and dvaita. All four principles of Vaignava philoso-
phy are based on the thesis of Srimad-Bhagavatam explained in these two
verses.

TEXT 42
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arrerarta wa aaa Ue
sarva-bhiitesu catmanam
sarva-bhiitani catmani
iksetananya-bhavena
bhiitesv iva tad-atmatam

sarva-bhiitesu—in all manifestations; ca—and; atmanam—the soul; sarva-
bhiitani—all manifestations; ca—also; @tmani—in the Supreme Spirit; ikseta
—he should see; ananya-bhavena—with equal vision; bhiitesu—in all mani-
festations; tva—as; tat-Gtmatam-—the nature of itself.
