Purusah, the Supreme Lord Krishna’s manifestation, is not limited to the body or the mind. He is Paramatma, the Supreme Soul, and he is upadrasta, the impartial witness, who by the will directs the operations of the physical body and approves the activities of all jivas, or embodied beings, that lead to both joy and sorrow in material existence.

The Paramātmā is a friend of the jīvātmā, but He does not interfere; He simply sits and watches. If the jīvātmā can only turn around to the Paramātmā, all its miseries will come to an end.” The jīvātmā has been bestowed with free will i.e. the freedom to turn away or toward God. By the improper use of that free will the jīvātmā is in bondage, and by learning its proper usage, it can attain the eternal service of God and experience infinite bliss. 

There are three entities in creation—the ever-changing material nature, the unchangeable souls, and the Master of both, who is the Supreme Lord. Ignorance of these entities is the cause of the bondage of the soul, while knowledge of them helps it cut asunder the fetters of Maya.” 
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