ya ātmāntar-yāmī puruṣa iti so 'syāṁśa-vibhavaḥ
ṣaḍ-aiśvaryaiḥ pūrṇo ya iha bhagavān sa svayam ayaṁ
na caitanyāt krṣṇāj jagati para-tattvaṁ param iha
yat-that which; advaitam-without a second; brahma-the impersonal Brahman; upaniṣadi-in the Upaniṣads; tat-that; api-certainly; asya-His; tanu-bhā-the effulgence of His transcendental body; yaḥ-who; ātmā-the Supersoul; antaḥ-yāmī-indwelling Lord; puruṣaḥ-the supreme enjoyer; iti-thus; saḥ-He; asya-His; aṁśa-vibhavaḥ-expansion of a plenary portion; ṣaṭ-aiśvaryaiḥ-with the six opulences; pūrṇaḥ-full; yaḥ-who; iha-here; bhagavān-the Supreme Personality of Godhead; saḥ-He; svayam-Himself; ayam-this one; na-not; caitanyāt-than Lord Caitanya; kṛṣṇāt-than Lord Kṛṣṇa; jagati-in the world; para-higher; tattvam-truth; param-another; iha-here.
What the Upaniṣads describe as the impersonal Brahman is but the effulgence of His body, and the Lord known as the Supersoul is but His localized plenary portion. He is the Supreme Personality of Godhead, Kṛṣṇa Himself, full with six opulences. He is the Absolute Truth, and no other truth is greater than or equal to Him.
Similarly, the Supersoul, which is called the Paramātmā, is a plenary representation of Caitanya Mahāprabhu. The antar-yāmī, the Supersoul in everyone's heart, is the controller of all living entities. This is confirmed in the Bhagavad-gītā (15.15), wherein Lord Kṛṣṇa says, sarvasya cāhaṁ hṛdi sanniviṣṭaḥ: "I am situated in everyone's heart." The Bhagavad-gītā (5.29) also states, bhoktāraṁ yajña-tapasāṁ sarva-loka-maheśvaram, indicating that the Supreme Lord, acting in His expansion as the Supersoul, is the proprietor of everything. Similarly, the Brahma-saṁhitā (5.35) states, aṇḍāntara-stha-paramāṇu-cayāntara-stham. The Lord is present everywhere, within the heart of every living entity and within each and every atom as well. Thus by this Supersoul feature the Lord is all-pervading.