गोविन्द भाष्य (श्रील बलदेव विद्याभूषण - अचिन्त्यभेदाभेद वेदान्त ब्रह्मसूत्र भाष्य सटीक)

In the Bhagavad-gītā (15.7) Lord Kṛṣṇa explains:
mamaivāṁśo jīva-loke
jīva-bhūtaḥ sanātanaḥ
"The living entities in this conditioned world are My eternal fragmental parts."*
By using the word "sanātana" (eternal), the Lord refutes the idea that the living
entities referred to here are the temporary external bodies in which the eternal
souls reside. In this way it is seen that the individual spirit souls are part and
parcel of the Supreme and have an relationship with Him. the Supreme is the
creator and dominant in other ways also, and the individual spirit souls are
dependent on Him. The nature of the individual spirit souls is described in the
following passage of Padma Purāṇa:
jñānāśrayo jñāna-guṇaś
cetanaḥ prakṛteḥ paraḥ
na jāto nirvikāraś ca
eka-rūpaḥ svarūpa-bhāk
"The individual spirit soul is the shelter of knowledge, has knowledge as one
if his qualities, is consciousness, is beyond the world of matter, is never born,
never changes, and has one form, a spiritual form.
aṇur nityo vyāpti-śīlaś
cid-ānandātmakas tathā
aham artho 'vyayaḥ sākṣī
bhinna-rūpaḥ sanātanaḥ
"The soul is atomic, eternal, is present by consciousness everywhere in the
material body, is by nature full of spiritual bliss and knowledge, has a sense of
individual identity, is unchanging, is a witness within the body, is eternal, and is
different from the Supreme.
adāhyo 'cchedyo 'kledyo
'śosyo 'kṣara eva ca
evam-ādi-guṇair yuktaḥ
śeṣa-bhūtaḥ parasya vai