CC Antya 5.122
svarūpa, deha, — cid-ānanda, nāhika vibheda
“At no time is there a distinction between the body and the soul of the Supreme Personality of Godhead. His personal identity and His body are made of blissful spiritual energy. There is no distinction between them.
Lord Kṛṣṇa, the son of Nanda Mahārāja, is advaya-jñāna; in other words, there is no distinction between His body and His soul, for His existence is completely spiritual. According to the verse from Śrīmad-Bhāgavatam beginning with the words vadanti tat tattva-vidas tattvam (1.2.11), the Absolute Truth is always to be understood from three angles of vision as Brahman, Paramātmā and Bhagavān. Unlike the objects of the material world, however, the Absolute Truth is always one and always the same. Thus there is no distinction between His body and His soul. His form, name, attributes and pastimes, therefore, are completely distinct from those of the material world. One should know perfectly well that there is no difference between the body and the soul of the Supreme Personality of Godhead. When one conceives of a distinction between His body and His soul, one is immediately conditioned by material nature. Because a person in the material world makes such distinctions, he is called baddha-jīva, a conditioned soul.