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Text 142
sūkṣmāṇām apy ahaṁ jīvaḥ
sūkṣmāṇām — of the minute particles; api — certainly; aham — I; jīvaḥ — the living entity.
“[Lord Kṛṣṇa says:] ‘Among minute particles, I am the living entity.’
The living entity is one with and different from the Supreme Personality of Godhead. As spirit soul, the living entity is one in quality with the Supreme Lord; however, the Supreme Lord is bigger than the biggest, and the living entity is the smallest of the small. This quotation is the third pada of a verse from Śrīmad-Bhāgavatam (11.16.11).