CC Madhya 6.162
hena-jīve īśvara-saha kaha ta’ abheda
māyā-adhīśa — the Lord of energy; māyā-vaśa — subjected to the influence of māyā; īśvare — in the Supreme Personality of Godhead; jīve — in the living entities; bheda — the difference; hena-jīve — such living entities; īśvara-saha — with the Supreme Personality of Godhead; kaha — you say; ta’ — indeed; abheda — one and the same.
“The Lord is the master of the potencies, and the living entity is the servant of them. That is the difference between the Lord and the living entity. However, you declare that the Lord and the living entities are one and the same.
The Supreme Personality of Godhead is by nature the master of all potencies. By nature, the living entities, being infinitesimal, are always under the influence of the Lord’s potencies. According to the Muṇḍaka Upaniṣad (3.1.1-2):
samānaṁ vṛkṣaṁ pariṣasvajāte
tayor anyaḥ pippalaṁ svādv atty
anaśnann anyo ’bhicākaśīti
’nīśayā śocati muhyamānaḥ
juṣṭaṁ yadā paśyaty anyam īśam
asya mahimānam eti vīta-śokaḥ
The Muṇḍaka Upaniṣad completely distinguishes the Lord from the living entities. The living entity is subjected to the reactions of fruitive activity, whereas the Lord simply witnesses such activity and bestows the results. According to the living entity’s desires, he is wandering from one body to another and from one planet to another, under the direction of the Supreme Personality of Godhead, Paramātmā. However, when the living entity comes to his senses by the mercy of the Lord, he is awarded devotional service. Thus he is saved from the clutches of māyā. At such a time he can see his eternal friend, the Supreme Personality of Godhead, and become free from all lamentation and hankering. This is confirmed in the Bhagavad-gītā (18.54), where the Lord says, brahma-bhūtaḥ prasannātmā na śocati na kāṅkṣati: “One who is thus transcendentally situated at once realizes the Supreme Brahman and becomes fully joyful. He never laments or desires to have anything.” Thus it is definitely proved that the Supreme Personality of Godhead is the master of all potencies and that the living entities are always subjected to these potencies. That is the difference between māyādhīśa and māyā-vaśa.