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The source of the dispute over the siddhanta regarding the origin of the jiva stems from the fact that vast amounts of devotees are not well read in the Goswami's literatures, have not understood their conclusions properly and thus do not properly know the siddhanta. A lack of proper understanding or appreciation of the most dear associates of the Lord is shown, for instance, by those who try to equate the appearance of the pure devotee Tulasi-devi in this material world as synonomous with that of ordinary conditioned jivas.
... tulasi is given special preference by the Lord. (Bhag.
Visvanatha Cakravarti Thakura explains... Urja is [the Lord's] internal potency for performing pastimes; she expands as the tulasi plant in this world. (Bhag. 10.39.53-5, purp.)
Tulasi Devi never goes back to Godhead, she is always with Godhead. She is a pure devotee and thus she has appeared on this planet to render service to Krsna by being offered in all temples throughout the world, by being offered up to the lotus feet of Krsna. (SP Ltr Radhavallabha: 6 January, 1972)
Yes, Sri Tulasi is the eternal consort of Krsna, and the most pure devotee, and therefore, the Tulasi plant is worshipped by Vaisnavas. (SP Ltr Balai: 22 March, 1968)
Sastra says, "Tulasi is the greatest devotee of Krsna." We have to accept, that's all. Authority. How she is so great devotee, that you will understand when you become a devotee. (730222SB.AUC)
People present many illogical arguments, kutarka. They consider the Lord in Goloka and the eternal transcendental variety, in the form of the eternal relation between the worshipable Lord and His devotees, equal to the temporary activities of the conditioned souls under the influence of maya. Many arguments are raised in such philosophy considering the eternal transcendental objects equal to the material inert objects, but reality is not so. The pastimes of the svarupa-sakti of the Lord are not equal to the temporary endeavors of the conditioned soul in the material world. (Srila Bhaktisiddhanta Sarasvati Thakura,Vivrti on Bhag. 3.7.11)
In fact to think that any associate of the Lord in the spiritual world can fall from His association showns a lack of understanding of the basic intrinsic nature of the Lord's svarupa-sakti and it's wonderful all absorbing ecstatic attribute, Krsna-prema.