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

sun and a firefly may both be called "light", but are in truth very different, and as
nectar and wine may both be called "liquid", but in truth are very different, so the
individual spirit souls and the incarnations of the Lord do not have a similar
nature, but are very different.
Sūtra 45
smaranti ca
smaranti—the Smṛti-śāstras say; ca—and.
The Smṛti-śāstras also say it.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
In the Varāha Purāṇa it is said:
svāṁśaś cātha vibhinnāṁśa
iti dvedhāṁśa iṣyate
aṁśino yat tu sāmarthyaṁ
yat-svarūpaṁ yathā sthitiḥ
"It is said that there are two kinds of parts and parcels of the Supreme: direct
parts and separated parts. Direct parts have exactly the same nature as the Lord.
tad eva nāṇumātro 'pi
bhedaḥ svāṁśāṁśino kvacit
vibhinnāṁśo 'lpa-śaktiḥ syāt
kiñcit sāmarthya-mātra-yuk
"Separated parts are different from the Lord. They are atomic in size and have
very slight powers.
sarve sarva-guṇaiḥ pūrṇāḥ
sarva-doṣa-vivarjitāḥ