We may be right in front of someone, but if we are looking the other way, we will not see him or her. Similarly, the Lord is not only present everywhere, but He personally follows every soul, present inside the heart. As long as our attention is turned to material enjoyment, however, we don't see Him. When we finally turn our attention to the Lord by our practice of Krsna Consciousness, this eternal relationship is reestablished. The soul thus becomes just like the Lord, free from material contamination, and attains the Supreme destination. By reconnecting with the Lord, we become blissful in His association, and by sharing this with others, we become dear to Him.
Sameness doesn't mean merging, but the similarity of qualities and interests, and living in the same location. This is explained in the Chandogya Upanisad, in the history of Śvetaketu and his father, Uddālaka. Mayavadis take the passage "tat tvam asi" as meaning that the soul and the Lord are one, but they are mistaken.
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