The Supreme Lord, by His plenary portion as Paramatma [Supersoul / Superconsciousness / Superself / Mighty I AM Presence], is present in everyone's heart. Therefore, making distinctions between species and by social points of view is meaningless, being differences of the body.
The Lord is equally kind to everyone because He treats every living being as a friend yet maintains Himself as Paramatma regardless of the circumstances of the living entities. The Lord as Paramatma is present in the outcaste and in the brahmana.
The soul and the Supersoul within the body are of the same spiritual quality. The equality in quality does not, however, make them equal in quantity. The individual soul is present only in that particular body whereas the Supersoul is present in each and every body. The similar characteristics of the soul and the Supersoul are that they are both conscious, eternal and blissful. The difference is that the individual soul is conscious within the jurisdiction of the body, whereas the Supersoul is conscious of all bodies.
The Supersoul is present in all bodies without distinction.
The Lord is the constant companion of the living entity as Paramatma, or the Supersoul, and therefore He can understand the desires of the individual soul, as one can smell the flavour of the flower by being near it. The Lord fulfills his desires as he deserves.
The Lord is omnipotent, but the living entity is not. The Lord is omniscient, but the living entity is atomic. But because he is a living soul, he has the capacity to desire by his free will. Such desire is fulfilled only by the omnipotent Lord.
The Lord can fulfill all desires, and the Lord, being neutral to everyone, does not interfere with the desires of the minute independent living entities. However, when one desires Krishna, the Lord takes special care and encourages one to desire in such a way that one can attain Him and be eternally happy.
– Srila Prabhupada, Bhagavad Gita 5:15, purport
A person may be in full knowledge that he is not the body but is transcendental to the body, he still may not be able to discriminate between the soul and the Supersoul.
Lord Krsna states that every being is individual and that the Lord also is individual (BG 2:12). They were all individuals in the past, they are all individuals at present, and they will continue to be individuals in the future, even after liberation. Identity with individuality in spiritual life is real knowledge.
– Srila Prabhupada, Bhagavad Gita 5:16, purport
Degrees of realization
Krsna is realized in different degrees as Brahman, Paramatma and The Supreme Personality of Godhead. Krsna Consciousness means, concisely, to be always engaged in the loving service of the Lord. But those who are attached to the impersonal Brahman or the localized Paramatma are also partially Krsna conscious, because impersonal Brahman is the spiritual ray of Krsna and the Supersoul is the all-pervading partial expansion of Krsna. A directly Krsna conscious person is the topmost transcendentalist because such a devotee knows what is meant by Brahman and Paramatma.
– Srila Prabhupada, Bhagavad Gita 6:10, purport
The yogi realizes the Supersoul through transcendental mind and intelligence, without any of the misgivings of identifying the self with the Superself, the soul with the Supersoul.
– Srila Prabhupada, Bhagavad Gita 6:23, purport
Me in all beings
A true yogi observes Me in all beings and also sees every being in Me. Indeed, the self-realized person sees Me, the same Supreme Lord, everywhere.
– Lord Krsna, Bhagavad Gita 6:29
One – Many
There is no difference between the innumerable Supersouls present in the innumerable hearts of living entities.
"Although the Lord is one, He is present in innumerable hearts as many." (Gopala-Tapani Upanisad)
"Visnu is one, and yet He is all-pervading. By His inconceivable potency, in spite of His one form, He is present everywhere, as the sun appears in many places at once." (Smrti-sastra)
– Srila Prabhupada, Bhagavad Gita 6:31, purport
He can extend His hand
As the sun exists diffusing its unlimited rays, so does the Supersoul, or Supreme Personality of Godhead. He exists in His all-pervading form, and in Him exist all the individual living entities, from the demigods to the small ants. There are unlimited living entities, and all are existing in and on the Supersoul. The Supreme Lord can extend His hand without limit; the individual soul cannot. Even though He is situated in His own abode, far, far away, He can extend His hand and accept what anyone offers.
– Srila Prabhupada, Bhagavad Gita 13:14, purport
Maintainer and witness
The Supreme Personality of Godhead has no hands which are materially contaminated, but He has His hands and accepts whatever sacrifice is offered to Him. That is the distinction between the conditioned soul and the Supersoul.
He has no material eyes, but He has eyes. He sees everything – past, present and future.
He lives within the heart of the living being and He knows what we have done in the past, what we are doing now, and what awaits us in the future. He knows everything, but no one knows Him.
He is the maintainer of all living entities and the witness of all activity.
– Srila Prabhupada, Bhagavad Gita 13:15, purport
He exists outside and inside of all beings. Because He is subtle He is unknowable to the material senses. Although far away, He is also near to all.
– Lord Krsna, Bhagavad Gita 13:16
He is present in both the material and spiritual worlds. He can be seen and understood only by devotional service. Bhaktya tv sakhya (BG 11:54): "By unalloyed devotional service only is it possible [to attain Me]".
– Srila Prabhupada, Bhagavad Gita 13:16, purport
The transcendental destination
One who sees the Supersoul equally present everywhere in every living being, does not degrade himself by his mind. Thus he approaches the transcendental destination.
– Lord Krsna, Bhagavad Gita 13:29
If one understands that the Supreme is situated in His Paramatma manifestation everywhere, that is, if one can see the presence of the Supreme Personality of Godhead in every living thing, he gradually advances to the spiritual world. The mind is generally addicted to sense gratifying processes; but when the mind turns to the Supersoul, one becomes advanced in spiritual understanding.
– Srila Prabhupada, Bhagavad Gita 13:29, purport