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The living entity is Infinitesimal, but Krishna is Infinite
In the Vedas, in the Katha Upanishad as well as in the Shvetashvatara Upanishad, it is said that amongst all the living entlt,es' both conditioned and liberated, there is one supreme liv≠ing personality, the Supreme Personality of Godhead who main-Ľns all the other living entities and gives them all the facility for njoyment according to their different work,†† nityo nityanam anas cetananam eko bahunam yo vidhadhati kaman. Krishna eternal and the living entities are eternal.†† Krishna has a sac--ananda body and the living entities also have a sac-cid-ananda body. But the difference between Krishna and the living entities is that Krishna is the Lord, the master and the controller of all the living entities, whereas the living entities are eternally the ser≠vants of Krishna. Thus the individual living entities are one with Krishna only in quality, but as far as the quantity is concerned, the living entities are infinitesimal, whereas Krishna is infinite. This is called acintya-bheda-abheda tattva meaning 'inconceiv≠able simultaneous oneness and difference'. The 'oneness' is the similarity of quality of the living entity and Krishna and the 'dif≠ference' is the difference in quantity between the living entity and Krishna.