Individual souls (SB cantos 4 - 12)
Srimad-Bhagavatam
SB Canto 4
In Bhagavad-gītā the individual souls are also described as parts of the Supreme Personality of Godhead, or Supersoul, so why not accept that Dattātreya was one of those parts? Lord Śiva and Lord Brahmā are also described here as parts, so why not accept all of them as ordinary individual souls? The answer is that the manifestations of Viṣṇu and those of the ordinary living entities are certainly all parts and parcels of the Supreme Lord, and no one is equal to Him, but among the parts and parcels there are different categories. In the Varāha Purāṇa it is nicely explained that some of the parts are svāṁśa and some are vibhinnāṁśa. Vibhinnāṁśa parts are called jīvas, and svāṁśa parts are in the Viṣṇu category. In the jīva category, the vibhinnāṁśa parts and parcels, there are also gradations. That is explained in the Viṣṇu Purāṇa, where it is clearly stated that the individual parts and parcels of the Supreme Lord are subject to being covered by the external energy, called illusion, or māyā. Such individual parts and parcels, who can travel to any part of the Lord's creation, are called sarva-gata and are suffering the pangs of material existence.