Vivekachudamani 352

नित्याद्वयाखण्डचिदेकरूपो
बुद्ध्यादिसाक्षी सदसद्विलक्षणः ।
अहंपदप्रत्ययलक्षितार्थः
प्रत्यक्सदानन्दघनः परात्मा ॥ ३५२ ॥

nityādvayākhaṇḍacidekarūpo
buddhyādisākṣī sadasadvilakṣaṇaḥ |
ahaṃpadapratyayalakṣitārthaḥ
pratyaksadānandaghanaḥ parātmā ||
(Sankaracarya's Vivekachudamani 352)

The Supreme Self is eternal, non-dual, one, indivisible, pure consciousness, the witness of the Intellect, etc., other than the Real and the unreal, indicated by the term "I", the inmost self, and the embodiment of eternal Bliss.

“The whole cosmic order is under Me. Under My will it is automatically manifested again and again, and under My will, it is annihilated at the end.” (Lord Krishna, Bhagavad-Gita 9.8)

The living entities are separated parts and parcels of the Lord, and the conditioned living entities, who are unfit for the spiritual kingdom, are strewn within the material world to enjoy matter to the fullest extent. As Paramātmā and eternal friend of the living entities, the Lord, by one of His plenary portions, accompanies the living entities to guide them in their material enjoyment and to become witness to all activities. While the living entities enjoy the material conditions, the Lord maintains His transcendental position without being affected by the material atmosphere. In the Vedic literature (śruti) it is said that there are two birds in one tree.* One of them is eating the fruit of the tree, while the other is witnessing the actions. The witness is the Lord, and the fruit-eater is the living entity. The fruit-eater (living entity) has forgotten his real identity and is overwhelmed in the fruitive activities of the material conditions, but the Lord (Paramātmā) is always full in transcendental knowledge. That is the difference between the Supersoul and the conditioned soul. The conditioned soul, the living entity, is controlled by the laws of nature, while the Paramātmā, or the Supersoul, is the controller of the material energy.

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