All living entities, moving and nonmoving, are My expansions and are separate from Me. I am the Supersoul of all living beings, who exist because I manifest them. I am the form of the transcendental vibrations like oṁkāra and Hare Kṛṣṇa Hare Rāma, and I am the Supreme Absolute Truth. These two forms of Mine — namely, the transcendental sound and the eternally blissful spiritual form of the Deity, are My eternal forms; they are not material.