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The jivas originate from the tatastha.
Innumerable references from prominent acaryas, some of which are given below, clearly and repeatedly state that the marginal jivas originate from the tatastha-sakti of the Lord and not in the spiritual (cit-sakti) realm itself.
It should be understood that the jiva soul is neither produced of this material world, nor created in the transcendental world. They are originated from the marginal line between the transcendental and mundane spheres. (Tattva Viveka 2.4, by Srila Bhaktivinoda Thakura, page 55)
The root of all actions is the desire for acts, the root of which again is avidya. Avidya is the name for the forgetfulness of soul's essential nature that 'I am Krsna's servant.' This avidya did not commence within the course of the mundane time. That root of karma of the jiva arose when he was at the tatastha position. As such, the beginning of karma is not to be traced within mundane time, and, on that account karma is beginningless. (Jaiva Dharma, pag 234)
The previous reference is also quoted in OOP's on page 269 but rather than accept this straightforward statement for what it is, it is lamely suggested that we shouldn't try to understand such things. One may then intelligently ask, "Then why have you written the OOPs book at all?!"
There are two types of jivas liberated from maya–nitya-mukta, eternally liberated, and baddha-mukta, those who were bound but became liberated. The jivas who were never bound by maya are called nitya-mukta. The nitya-muktas are also of two types, aisvarya gata nitya mukta and madhurya gata nitya mukta. The former are the associates of Lord Narayana in Vaikuntha and are the atomic particles from mula Sankarsana. The latter are the associates of Lord Krsna in Goloka. They are the atomic particles of Sri Baladeva situated in Goloka Vrndavana. (Jaiva-Dharma, Chapter 17, p. 251)
The following reference is very clear and straightforward, presented exactly as translated and published in English by leading devotee scholars under the direction of Srila Bhaktisiddhanta Saraswati Thakura.
The jivas have grown out of the jiva-shakti of Sri Krishna. Chit-shakti is Sri Krishna's full (plenary) shakti, whereas the jiva-shakti is the incomplete shakti. From the plenary potency are produced complete entities, but from the incomplete potency have grown the jivas as atomic chit... When he desired to have His adherent attendance 'nitya parshada ' servitors in His Transcendental plane Goloka- Vrindavana, Vaikuntha, etc, He through Baladeva created those Eternal Parshada as nitya-mukta jivas at those divine worlds... Again at Paravyoma (Vaikuntha) He, as Sankarshana, reveals the eternally free associate jivas for the performance of the eight kinds of service to Sri Narayana. Maha Vishnu, the incarnation of Sankarshana, establishing Himself in the heart of jiva-shakti as Paramatma, creates the jiva-souls of tatastha shakti. These jivas are susceptible to the influence of maya ... As such, the conclusion is that it is the jiva-shakti that begets the jivas, and not the chit-shakti. " (Bhaktivinode Thakura, Jaiva Dharma, Chapter 15)
According to Visnu Purana, Bhagavad-gita and all other Vedic literature's, the living entities are generated from the tatastha energy of the Lord. (Bhag. 3.7.9, purport)
The conclusion is that the origin of all life is the bodily effulgence of the Supreme Personality of Godhead. This is confirmed in Brahma-samhita: yasya prabha prabhavato jagad-ananda-koti. (Bhag. 4.30.5, purport)
As spiritual sparks of the beams emanating from the transcendental body of the Lord, we are all permanently related with Him and equal to Him in quality. (C.c. Madhya-lila 5.22)
The all-pervading feature of the Lord - which exists in all circumstances of waking and sleeping as well as in potential states and from which the jiva-sakti (living force) is generated as both conditioned and liberated souls - is known as Brahman. (Isopanisad 16, purp., 9th parag.)
It should be understood that the jiva soul is neither produced of this material world, nor created in the transcendental world. They are originated from the marginal line between the transcendental and mundane spheres. (Tattva-viveka 2.4, purp.)