CC Ādi 2.18
সেহ গোবিন্দের অংশ বিভূতি যে হয় ॥ ১৮ ॥
seha govindera aṁśa vibhūti ye haya
He who is described in the yoga-śāstras as the indwelling Supersoul [ātmā antar-yāmī] is also a plenary portion of Govinda’s personal expansion.
The Supreme Personality of Godhead is by nature joyful. His enjoyments, or pastimes, are completely transcendental. He is in the fourth dimension of existence, for although the material world is measured by the limitations of length, breadth and height, the Supreme Lord is completely unlimited in His body, form and existence. He is not personally attached to any of the affairs within the material cosmos. The material world is created by the expansion of His puruṣa-avatāras, who direct the aggregate material energy and all the conditioned souls. By understanding the three expansions of the puruṣa, a living entity can transcend the position of knowing only the twenty-four elements of the material world.
One of the expansions of Mahā-Viṣṇu is Kṣīrodakaśāyī Viṣṇu, the Supersoul within every living entity. As the Supersoul of the total aggregate of living entities, or the second puruṣa, He is known as Garbhodakaśāyī Viṣṇu. As the creator or original cause of innumerable universes, or the first puruṣa, who is lying on the Causal Ocean, He is called Mahā-Viṣṇu. The three puruṣas direct the affairs of the material world.
The authorized scriptures direct the individual souls to revive their relationship with the Supersoul. Indeed, the system of yoga is the process of transcending the influence of the material elements by establishing a connection with the puruṣa known as Paramātmā. One who has thoroughly studied the intricacies of creation can know very easily that this Paramātmā is the plenary portion of the Supreme Being, Śrī Kṛṣṇa.