Both the Lord and the jiva reside inside the heart, but they are not the same. One is infinite and the other infinitesimal, one is the whole and the other the part. The individual soul is thus meant to serve the Lord. There are many eternals, but the Lord is the chief.
The soul is present inside the body as consciousness, but not as a physical particle. It can't be detected or measured by experimental means, it is transcendental and escapes material comprehension. This pure soul is however covered by the false ego, followed by all material coverings, and thus becomes lost in the inverted three of this material world.
During the day, when awake, we become immersed in all sorts of activities, but at night, when in deep sleep, our consciousness retracts to the cave of the heart, where we meet the Lord, just as in liberation.
In all scriptures, many qualities of the Lord are mentioned, which make it impossible to negate His personality. Thus, both the Lord and the jiva are separated individuals and they are so eternally. It is exactly the individuality of the Lord and the soul that makes the eternal relationship between them possible.
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