Factually for a living being there is no one dearer than the Lord. The Lord expands Himself by innumerable parts and parcels as svāṁśa and vibhinnāṁśa. Paramātmā is the svāṁśa part of the Lord, whereas the vibhinnāṁśa parts are the living beings. As the living being is the important factor in the material body, for without the living being the material body has no value, similarly without Paramātmā the living being has no status quo. Similarly, Brahman or Paramātmā has no locus standi without the Supreme Lord Kṛṣṇa. This is thoroughly explained in the Bhagavad-gītā. They are all interlinked with one another, or interdependent factors; thus in the ultimate issue the Lord is the summum bonum and therefore the vital principle of everything.