But whatever the circumstances, the Supreme Lord, in his form of the Supreme Soul located in every living being, human, animal and vegetable, always accompanies the spiritual soul that must be incarnated. This is the goodness of the Lord.
Because the soul is embodied in a body of dense matter, it is in fact conditioned by the material nature of which it is influenced. Whatever the material energy known under its aspect of material nature dictates to the soul, the latter accomplishes it, for it is not the soul that acts, but its body of dense matter.
The eternal spiritual soul is pure energy. It cannot be altered in any way by dense matter. It is pure, unchanging, and always remains unclean. It is unborn, immortal, original, and cannot be defiled by the activities accomplished by its material body in the shadow under the yoke of ignorance, of identification with matter.
The soul has no responsibility, it attends the action as a mere witness, but it is nevertheless forced to act in this way because of the offense of which it is guilty towards Krishna, God, the Supreme Personality of Godhead, in the eternal relationship that unites him to Him. This is why Kṛiṣhṇa declares that his material energy is so powerful that it proves to be insurmountable. Yet it is enough that the soul realizes that its original and eternal natural position is to serve Krishna, and that it strives to act according to this principle, so that it is immediately released from the influence of material energy, through its aspect of material nature, and that, as conditioned as it was.
Lord Krishna takes in charge whoever surrenders to Him, in a sense of helplessness, as a result of which the influence of material energy vanishes.
Teaching of Lord Balarama, plenary emanation of Krishna.
The society of men is such that, according to the rules of combat, a brother can turn into an enemy. To consider a being by classifying it as neutral, friend or enemy is usually the fact of men whose concept of existence is centered on the body, and who are misled by the illusory energy of the Supreme Lord.
The spiritual soul keeps the purity of its nature whatever the incarceration of the matter in which it is located, but the vision of men with limited intelligence stops at the bodies, the distinctive designations, animals and human beings, literate and illiterate, rich and poor, and so forth, that cover the pure spiritual soul. These distinctions, which only affect the body, resemble those by which fire is divided according to the fuels it consumes. Regardless of the shape and size of the fuel used, they will have no influence on the size and shape of the flames they fuel. Similarly, and like heaven, the soul never changes in size or shape.