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 (SB 11.16.11).
Among minute particles, I am the living entity
Sri Caitanya-caritamrta
CC Madhya-lila
“[Lord Kṛṣṇa says:] ‘Among minute particles, I am the living entity.’
“[Lord Kṛṣṇa says:] ‘Among minute particles, I am the living entity.’