(Click to enlarge painting of the Supersoul—or Paramatma—in the heart of all living beings)
"The Supreme Lord is situated in everyone's heart, O Arjuna, and is directing the wanderings of all living entities, who are seated as on a machine, made of the material energy."
"Lord Kṛṣṇa instructed that the individual is not all in all. The Supreme Personality of Godhead, or He Himself, Kṛṣṇa, the localized Supersoul, sits in the heart directing the living being. After changing bodies, the living entity forgets his past deeds, but the Supersoul, as the knower of the past, present and future, remains the witness of all his activities. Therefore all the activities of living entities are directed by this Supersoul. The living entity gets what he deserves and is carried by the material body which is created in the material energy under the direction of the Supersoul."
(Bhagavad-gītā As It Is 18.61, Purport)
"God has given independence to everyone; therefore, if a person desires to have material enjoyment and wants very sincerely to have such facilities from the material demigods, the Supreme Lord, as Supersoul in everyone's heart, understands and gives facilities to such persons. As the supreme father of all living entities, He does not interfere with their independence, but gives all facilities so that they can fulfill their material desires. Some may ask why the all-powerful God gives facilities to the living entities for enjoying this material world and so lets them fall into the trap of the illusory energy. The answer is that if the Supreme Lord as Supersoul does not give such facilities, then there is no meaning to independence. Therefore He gives everyone full independence—whatever one likes—but His ultimate instruction we find in the Bhagavad-gītā: man should give up all other engagements and fully surrender unto Him. That will make man happy."
(Bhagavad-gītā As It Is 7.21, Purport)
"The Supreme Lord is situated as Paramātmā in everyone's heart, and it is from Him that all activities are initiated. The living entity forgets everything of his past life, but he has to act according to the direction of the Supreme Lord, who is witness to all his work. Therefore he begins his work according to his past deeds. Required knowledge is supplied to him, and remembrance is given to him, and he forgets, also, about his past life. Thus, the Lord is not only all-pervading; He is also localized in every individual heart."
(Bhagavad-gītā As It Is 15.15, Purport)
"Every living being is limited by time and space. Even though a living being is qualitatively one with the Lord, quantitatively there is a great difference between the Supreme Soul and the common individual soul. In the Bhagavad-gītā both the living beings and the Supreme Being are said to be all-pervading (yena sarvam idaṁ tatam), yet there is a difference between these two kinds of all-pervasiveness. A common living being or soul can be all-pervading within his own limited body, but the supreme living being is all-pervading in all space and all time. A common living being cannot extend its influence over another common living being by its all-pervasiveness, but the Supreme Supersoul, the Personality of Godhead, is unlimitedly able to exert His influence over all places and all times and over all living beings."
(Śrīmad-Bhāgavatam 1.12.11, Purport)
"It is confirmed in the Bhagavad-gītā that the living entities are parts and parcels of Kṛṣṇa: mamaivāṁśaḥ. No sane man, therefore, will accept the theory that the Supersoul and the individual soul are of the same category. They are equal in quality, but quantitatively the Supersoul is always the Supreme, and the individual soul is always subordinate to the Supersoul. That is the conclusion of the Vedas."
(Kṛṣṇa Book, Chapter 87)
"The whole world is moving by combination of matter and spirit. That's all. The whole material world. Just like my body is moving due to the presence of my self as soul, similarly—it is very easy to understand—the whole cosmic manifestation is working due to the presence of the Supreme Soul, whom we call God or the Supersoul or Paramātmā or Bhagavān. Whatever name you may call, that doesn't matter. But you must understand that as without presence of the soul, the body cannot move, similarly, the whole materialistic world, cosmic atmosphere, is moving due to the presence of the Supersoul."
(Srila Prabhupada Lecture, New York, March 28, 1966)
"Īśvaraḥ sarva-bhūtānāṁ hṛd-deśe 'rjuna tiṣṭhati (BG 18.61). Īśvara, the Supreme Lord Kṛṣṇa as Hṛṣīkeśa, He is sitting in everyone's heart as Paramātmā, and He is guiding. This is confirmed in the Vedas that two birds are sitting on one tree. These two birds, one is Kṛṣṇa and another, the living entity, Paramātmā and jīvātmā. The jīvātmā is eating the fruit, and Paramātmā is simply becoming witness. Anumantā upadraṣṭā. Paramātmā is seeing, Hṛṣīkeśa is seeing that you are doing this. So we may forget what nuisance we had done in our last life, but Paramātmā is there, witness; you have to get a body according to your work. Karmaṇā daiva-netreṇa (SB 3.31.1). You are working, that is being witnessed by the Paramātmā. And He is also giving advice. Because we have forgotten Kṛṣṇa, we have rebelled against Kṛṣṇa. We want to act according to our whims. Just like a child wants to do something according to his whims. Father checks him, 'My dear child, do not do this.' But if he likes, if he persists, father says, 'All right, you do it.' This is the position. The Hṛṣīkeśa, Paramātmā, He is always guiding us, but we do not accept His guidance. This is our position."
(Srila Prabhupada Lecture, London, July 15, 1973)
"We should learn to depend on Krishna more and more. Actually, Krishna is always guiding us as Supersoul, but due to our forgetfulness, we do not understand that Krishna is friend everlasting. With advance of Krishna Consciousness one is able to realize that Krishna is always with His devotees—not only with His devotees, also with the non-devotees, but the devotees can recognize His Presence and the non-devotees cannot. The more you make advancement in Krishna Consciousness you will see Krishna everywhere."
(Srila Prabhupada Letter, December 21, 1967)
"In the Bhagavad Gita, Krishna says that I am the Supersoul everywhere. So Krishna is so kind that He is always with us as Friend; if we can learn to treat Him with our friendly love and affection the reciprocation is permanent, and that is the highest success of our human form of life."
(Srila Prabhupada Letter, June 20, 1968)
"Regarding your question about Supersoul, we take it from Bhagavad-gita philosophy that the distinction between Supersoul and individual jiva soul must always be there. The Supersoul never will fall under the clutches of this illusory maya and the jiva soul has this tendency. So there is distinction, yet, the two, Supersoul and jiva soul are also the same as much as the sunlight and the Sun are qualitatively the same. So this is Krishna's message that we are simultaneously one and different from Krishna. When the jiva soul accepts the dictates of the Supreme consciousness Supersoul, his activities will no longer be for the sake of personal sense gratification but will be only for the purpose of gratifying the senses of Krishna. This attitude of service is the perfection of the living entity."
(Srila Prabhupada Letter, November 24, 1968)