Having established that paramatma was the object of worship, this verse established the position of the jiva as his worshipper, by his similarity to the paramatma. The enjoyer, (purusam) the jiva (in singular form to express a class), exists in all bodies of men and other creatures, created by their karma. They say that the jiva is created as if one of the parts of you, the holder of all energies. Actually the jiva is well known as the tatastha sakti, not an amsa, but he is similar to your expansion. Visnu purana says, visnu saktih para prokta ksetrajnakhya tatha para Thereh is the spiritual energy of Visnu and the knower of the body which is also spiritual. The Gita says, prakrtim viddhi me param jiva bhutam. Beyond this is another, superior energy, the jiva.

After hearing the words of śrutis dedicated to the Lord with their descriptions of the purity of the Lord, in his portion as antaryāmī, some humble śrutis describe the conclusion of other śrutis who explained the jīva’s attaining the Lord’s mercy. The Vedas speak of the jīva (puruṣam), who is both different and non-different from you, in his various bodies created by you (as described in the previous verse). They are actually perfect as your aṁśas. The jīva must be described in this way and not otherwise. Gopāla-tāpanī says brāhmaṇo’ ṁśa-bhūtas tathetaro bhoktā bhavati: one is a portion of Brahman and enjoys the fruit and the other is the witness. “Why is it that the jīva can be aṁśa of the Lord but the Lord is said to be indivisible?” This is an eternal condition. Mamaivāṁśo jīva-loke jīva-bhūtaḥ sanātanaḥ: the living entities in this conditioned world are my eternal fragmental parts. (BG 15.7) Dvā suparṇā sayujā sakhāyaḥ: two companion birds sit together in the shelter of the same pippala tree. (Śvetāśvatara Upaniṣad 4.6) The jīvas belong to the Lord who possess all powers (akhila-śakti-dhṛtaḥ). viṣṇu-śaktiḥ parā proktā kṣetra-jñākhyā tathā parā avidyā-karma-saṁjñānyā tṛtīyā śaktir The Lord has a superior energy, another energy called the jīva and a third energy, the material energy, called avidyā-karma. Viṣṇu Purāṇa. 6.7.61 bhūmir āpo ’nalo vāyuḥ khaṁ mano buddhir eva ca ahaṅkāra itīyaṁ me bhinnā prakṛtir aṣṭadhā apareyam itas tv anyāṁ prakṛtiṁ viddhi me parām jīva-bhūtāṁ mahā-bāho yayedaṁ dhāryate jagat Earth, water, fire, air, ether (as well as their sense objects), pradhāna, mahat-tattva, and false ego (with the ten senses) are my separated energy in eight divisions. This is my inferior energy. But understand my superior energy which is different from this inferior energy. It is the jīvas, who employ the inferior energy for their enjoyment. BG 7.4-5 etad-yonīni bhūtāni sarvāṇīty upadhāraya | ahaṁ kṛtsnasya jagataḥ prabhavaḥ pralayas tathā || Know that all things of the universe have their origin in these two energies, and that I am the origin and dissolution of the whole universe. mattaḥ parataraṁ nānyat kiñcid asti dhanañjaya | mayi sarvam idaṁ protaṁ sūtre maṇi-gaṇā iva || There is nothing superior to me, O conqueror of wealth. Everything is in me as pearls are strung on a thread. BG 7.6-7 According the Gītā which indicates ultimately the svarūpa-śakti by indicating that he alone enables the superior and inferior prakṛtis to function, there are three śaktis. You possess these three śaktis (akhila-śakti-dhṛtaḥ), which have inconceivable influence as effects of the Lord. These śaktis of the Lord remain eternally, performing difficult tasks without any fault. Thus the jīvas, as products of your śakti, exist eternally. “Then the jīvas should also have powers like Matsyadeva. Without those powers, they are just like inert matter.” The jīva is permeated with your antaraṅga-svarūpa, devoid of māyā (abahir). Viṣṇu Purāṇa explains that the jīvas are like particles of light intermediate between the sun globe and the shadow. The sun represents Bhagavān and the jīva is his aṁśa, since it is his particular manifestation revealing a small amount of his śakti. The jīvas are sepaerated aṁśas since they are like rays of Matsya and other avatāras. Mahā-varāha Purāṇa says: svāṁśaś cātha vibhinnāṁśa iti dvedhāṁśa iṣyate | aṁśino yat tu sāmarthyaṁ yat svarūpaṁ yathā sthitiḥ || tad eva nāṇumātro’pi bhedaḥ svāṁśāṁśinoḥ kvacit | vibhinnāṁśo’lpa-śaktiḥ syāt kiñcit sāmarthya-mātra-yuk || There are two types of aṁśas: vibhinnāṁśa and svāṁśa. The svāṁśa expansions are unlimitedly powerful. Their form and personality are the same as Svayam Bhagavān. There is not the slightest difference between the svāṁśa expansions and Svayam Bhagavān. The vibhinnāṁśa expansions are very weak in comparison to them, having only a little power. The phrase may also be explained as follows. The jīva is not permeated with the kriyā-śakti or antar-jñāṇa-śakti, which are beyond māyā. As the sun is not covered by shadow, the avatāras like Matsya are not covered by māyā. The jīva, vibhinnāṁśa, like a ray of the sun, is covered. kṣetrajñāśaktiḥ sa tāratamyena vartate: the jīva or kṣetra-jña is surrounded by this prakṛti in various degrees. (Viṣṇu Purāṇa) Avidyā-karma-saṁjñānyā tṛtīyā śaktiḥ: the third energy, the material energy, called avidyā-karma. (Viṣṇu Purāṇa) That is because it produces actions of ignorance. yat taṭasthaṁ tu cid-rūpa sva-saṁvedyād vinirgatam rañjitaṁ guṇa-rāgeṇa sa jīva iti kathyate The jīva is defined as marginal, conscious, tinged with the guṇas, arising between the Lord’s spiritual and material energies. Viṣṇu Purāṇa The jīva is covered with the upādhi of māyā (aṁśa-kṛtam). This is further explained. According to the method explained, the wise, having faith in the nature of your aṁśa the jīva (nṛ-gatim), worship your feet since you are the aṁśī and the jīvas are insignificant. “There are other aṁśīs. They should also be worshipped.” Those feet are completely described in all the Vedas. The Vedas proclaim you as most worthy of worship, the ultimate meaning of the Vedas, and the highest goal. “Why are other forms not in a similar poisiton since they have limbs like you?” Since you are described in this way in the Vedas, you never take birth (abhavam). Or, your feet cause others not to take birth. Thus they of course are without birth. This is the best sādhana on earth (bhuvi). The chief śrutis also speak in the same way: māyāṁ tu prakṛtiṁ vidyān māyinam tu maheśvaram asyāvayava-bhūtaiś ca vyāptaṁ sarvam idaṁ jagat Know the material energy and its lord, the cause of māyā. The whole universe is spread with the products arising from his limbs. Śvetāśvarata Upaniṣad yo yoniṁ yonim adhitiṣṭhaty eko yasminn idam saṁ ca vicaiti sarvam | tam īśānaṁ varadaṁ devam īḍyaṁ nicāyyemāṁ śāntim atyantam eti || One who knows the generous and glorious Supreme Lord, who alone created the material world and in whom it enters at the end, attains perfect peace. Śvetāśvarata Upaniṣad Supporting evidence also is there: Sarve vedā yat padam āmanti All the Vedas describe the Supreme Lord’s feet.(Kaṭha Upaniṣad 1.2.15) caraṇaṁ pavitraṁ vitataṁ purāṇaṁ yena pūtas tarati duṣkṛtāni We become pufified and can cross saṁsāra by that pure, ancient foot which extended itself. (Mahā-nārāyaṇa Upaniṣad)

They say that the jīva in various bodies created by karma is your aṁśa, a particle of consciousness with general functions of cit śakti by you inconceivable energy whose external kriyā-śakti and internal jñāna-śakti are limited. Mahā-varāha Purāṇa says: svāṁśaś cātha vibhinnāṁśa iti dvedhāṁśa iṣyate | aṁśino yat tu sāmarthyaṁ yat svarūpaṁ yathā sthitiḥ || tad eva nāṇumātro’pi bhedaḥ svāṁśāṁśinoḥ kvacit | vibhinnāṁśo’lpa-śaktiḥ syāt kiñcit sāmarthya-mātra-yuk || There are two types of aṁśas: vibhinnāṁśa and svāṁśa. The svāṁśa expansions are unlimitedly powerful. Their form and personality are the same as Svayam Bhagavān. There is not the slightest difference between the svāṁśa expansions and Svayam Bhagavān. The vibhinnāṁśa expansions are very weak in comparison to them, having only a little power. The svāṁśas are the avatāras. The vibhinnāṁśas are the jīvas. You have all powers. The jīvas are very different. Thus (iti) determining the nature of the jīva (different and non-different from the Lord), the wise (kavayaḥ) with faith worship your lotus feet while offering all karmas to you (nigamāvapanam) while you reside on earth (bhuvi). This indicates the lotus feet of Kṛṣṇa in Vṛndāvana. Or the wise say that the form of Nārāyaṇa (puruṣam), existing in his self-manifesting cities like Śvetadvīpa or Mahākāla is manifested as your aṁśa by your cit śakti. He is your special avatāra. Because of your manifestation everywhere, the wise, considering the goal of men, worship your lotus feet. Or they say that Nārāyaṇa situated in bodies of the individual and totality of jīvas, and in special Vaikuṇṭhas (svakṛta-pureṣu) is your aṁśa. ekaṁ tu mahataḥ sraṣṭṛ dvitīyaṁ tv aṇḍa-saṁsthitam tṛtīyaṁ sarvabhūta-sthaṁ tāni jñātvā vimucyate The first is the creator of mahat-tattva, the second resides within the universe, the third resides within all living entities. One who knows them becomes liberated. The three puruṣas are your aṁśas. Those who know scriptures say the puruṣa is manifested by the cit śakti as your aṁśa. You possess all śaktis like līlā and saṁvit śaktis. These three puruṣas are not limited externally by form and internally with knowledge. Because of this (iti), considering your presence as antaryāmī in jīvas (nṛgatim), gaining faith by scripture and realization, the wise serve your lotus feet in their hearts (bhuvi). Those feet are the shelter or support of all the Vedas (nigamāvapanam) and they destroy saṁsāra (abhavam).