Why did God create the tiny spiritual sparks that are spiritual souls?
Truly, the Absolute Truth which does not is other than Krishna, God, the Supreme Person Himself, is only perfect in all points when He is both infinite and infinitesimal. If it were only Infinite, It would not be completely perfect.
Its Infinite and Absolute aspect is God, the Supreme Being, while living beings, the individual and distinct spiritual souls of Krishna, constitute its aspect. infinitesimal, because tiny fragments of his Divine Person.
The infinites desires of the Supreme Lord generate the spiritual world, while the infinitesimal desires of souls distinct from God give birth to the material world. When tiny beings seek to satisfy their limited desires for material enjoyment, they are referred to as jiva-sakti [conditioned beings], while when they bind to Infinity, we qualifies them as liberated souls.
So one does not have to wonder why Krishna, God, the Supreme Person created the infinitesimal beings. They are quite simply complementary to Him. It is indeed essential for the Infinite to have infinitesimal emanations, distinct souls inseparable from Him, the Supreme Soul.
As living beings are tiny parts of the Supreme, there is reciprocity of feelings between the Infinite and the Infinitesimal. In the absence of the tiny beings, the Supreme Lord would have remained inactive, and the spiritual life would have been devoid of variety. If there were no infinitesimal beings, the notion of Supreme God would lose all meaning, just as there can be no king without subjects.
Living beings, spiritual entities or spiritual souls or sparks spiritual, are regarded as emanations of the energy of the Supreme Lord, and God, Krishna, as the energy source. Being eternally an integral part of God, the living being [the infinitesimal soul] who has reached liberation finds his original and eternal identity again.
The realization of the aphorism “I am not this body” does not mean that the being loses its identity. I currently believe that I am matter, but once released, I will understand that I am in fact a spiritual soul, a tiny fragment of the Infinite, God. Becoming Krishna aware, or spiritually enlightened, and engaging in his service of absolute love are the true signs of liberation.
The energy of the Supreme Lord falls into three categories: para, kshetragya and avidya. The para energy is actually that of the Lord Himself, while the kshetragya energy is that of the living being, the soul, and the avidya energy, is that of the material universe, or maya. It is called ignorance, because under the influence of material energy, we forget its true nature as well as the relationship that unites us to the Supreme Lord. Living beings represent one of the energies of the Sovereign Lord, called marginal energy, tiny parts of God.