Don’t make a minor controvery major

The Supreme Lord expands Himself in two ways, by personal plenary

expansions and separated minute expansions. The personal plenary

expansions are visnu-tattvas, and the separated expansions are living

entities. Since the living entities are very small, they are sometimes

described as the marginal energy of the Lord. But the mystic yogis

consider the living entities and the Supersoul, Paramatma, to be one and

the same. It is, however, a minor point of controversy; after all,

everything created rests on the gigantic virat or universal form of the

Lord.

Srimad Bhagavatam 3.6.8 purport