The ubiquitous Supreme Person, in his Supreme Soul Form also called Holy Spirit, lives in the heart of every living being. The Lord in its localized aspect is said to measure the distance that separates the ring finger and the thumb, about twenty centimeters. One of the emanations of Krishna, God, is the Supreme Soul, Kṣīrodakaśāyī Viṣṇu, located in every living being. Garbhodakaśāyī Viṣṇu, the second Avatar, acts as the Supreme Soul of all beings. As for Mahā-Viṣṇu Himself, the first Avatar, lying on the waters of the Causal Ocean, He represents the creator, the original cause of the innumerable universes. Together, these three Avatars direct all things in the material universe.

The original scriptures incite the distinct soul, that we are, to renew the bond which unites it to the Supreme Soul.

The forms of Nārāyaṇa known as Kāraṇodakaśāyī, Garbhodakaśāyī and Kṣīrodakaśāyī all engage in creation with the help of material energy. These three Viṣṇu, which rest on the waters, represent the Supreme Soul of all that is. The first Supreme Being is known as the Supreme Soul of all universes. Garbhodakaśāyī Viṣṇu represents the Supreme Soul of all beings, and Kṣīrodakaśāyī Viṣṇu the Supreme Soul in each individual being.

Superficially, we see that these three Supreme Beings are in contact with māyā, the material energy. But it never touches Kṛiṣhṇa, who lives beyond, in the fourth dimension. There are in this material world three distinct elements, namely matter, the distinct soul (us) and the Supreme Soul. All three are wholly dependent on Krishna, God, the Supreme Person.

Indeed, the Supreme Soul is a partial representation, a full emanation of the Sovereign Person. Krishna, God, the Supreme Person, reigns over the entire material universe through his only partial representation. God is great, He can only be the one who provides for the needs of distinct souls. Therefore, the Supreme Soul can not be identified with a complete representation of the Sovereign Lord, the Absolute Divine Person. At a first stage, the distinct soul reaches the realization of the Supreme Soul. Then at a higher stage, she will be able to reach the realization of God, the Supreme Person, through the intelligence, the scriptures and especially by the grace of the Lord Himself.

The Lord as the Avatar (Ksirodakasayi Visnu) dwells with the incarnated individual soul, in order to keep it alive in the material body that it occupies.

The living being, embodied spiritual entity, infinitesimal part of God, the Supreme Person, exists through the mercy of the Lord who accompanies it in any body, human, animal or plant. It is because he desires a special material enjoyment that the Lord provides him with a body, like a machine. The Lord dwells with him as Avatar (Ksirodakasayi Visnu), to keep him alive in the dense body of matter he occupies.