The energy of the Supreme Lord is transcendental and spiritual, and the living entities are part and parcel of that energy. The Lord is described here as omnipotent by three energies (tri-Sakti-dhrk). So primarily His three energies are internal (para), marginal (ksetrajna) and external (avidya). The para energy is actually the energy of the Lord Himself (the internal energy); the ksetrajna energy is the living entity (the marginal energy), and the avidya energy is the material world, or Maya (the external energy). It is called avidya, or ignorance because under the spell of this material energy living entities forget his actual position and his relationship with the Supreme Lord.
The internal energy (para) is displayed in three spiritual modes—samvit (“cit” knowledge, Lord Krishna), sandhini (“sat” existence, Lord Balram) and hladini (“Ananda” bliss, Sri Radha). In other words, He is the full manifestation of existence, knowledge, and bliss. Out of the total manifestations of the sandhini energy of the Lord, one fourth is displayed in the material world, and three fourths are displayed in the spiritual world.
Similarly, the external energy (“Maya” Durga-Devi) is also displayed in the three modes of goodness, passion, and ignorance.
The marginal energy, or the living entities, are also spiritual (prakrtim viddhi me param), but the living entities are never equal to the Lord. The Lord is nirasta-samya-atisaya; in other words, no one is greater than or equal to the Supreme Lord. So the living entities, including even such great personalities as Lord Brahma and Lord Shiva, are all subordinate to the Lord. In the material world also, in His eternal form of Vishnu, He maintains and controls all the affairs of the demigods, including Brahma and Shiva. The conclusion is that the living entities represent one of the energies of the Supreme Lord, and as infinitesimal parts and parcels of the Supreme, they are called jivas.
In the material world such a sense of existence, knowledge, and pleasure is meagerly exhibited, and all living entities, who are minute parts and parcels of the Lord, are eligible to relish such consciousness of existence, knowledge, and bliss very minutely in the liberated stage, whereas in the conditioned stage of material existence they can hardly appreciate what is the factual, existential, cognizable and pure happiness of life. The liberated souls, who exist in far greater numerical strength than those souls in the material world, can factually experience the potency of the above-mentioned sandhini, samvit and hladini energies of the Lord in the matter of deathlessness, fearlessness, and freedom from old age and disease.
Source: A.C. Bhaktivedanta Swami Prabhupada (2012 edition), “Teachings of Lord Caitanya, The Golden Avatara”, Page 246
A.C. Bhaktivedanta Swami Prabhupada (2014 edition), “Srimad Bhagavatam”, Second Canto, Chapter 6 – Text 19 & 32