The summum bonum Kṛṣṇa is one without a second. He Himself has expanded Himself in various parts, portions and particles as svayam-rupa, svayam-prakasa, tad-ekatma, prabhava, vaibhava, vilasa, avatara, avesa, and jivas, all provided with innumerable energies just suitable to the respective persons and personalities. Learned scholars in transcendental subjects have carefully analyzed the summum bonum Kṛṣṇa to have sixty-four principal attributes. All the expansions or categories of the Lord possess only some percentages of these attributes. But Sri Kṛṣṇa is the possessor of the attributes cent percent. And His personal expansions such as svayam-prakasa, tad-ekatma up to the categories of the avataras who are all Viṣṇu-tattva, possess up to ninety-three percent of these transcendental attributes. Lord Siva, who is neither avatara nor avesa nor in between them, possesses almost eighty-four percent of the attributes. But the jivas, or the individual living beings in different statuses of life, possess up to the limit of seventy-eight percent of the attributes.
In the conditioned state of material existence, the living being possesses these attributes in very minute quantity, varying in terms of the pious life of the living being. The most perfect of living beings is Brahma, the supreme administrator of one universe. He possesses seventy-eight percent of the attributes in full. All other demigods have the same attributes in less quantity, whereas human beings possess the attributes in very minute quantity. The standard of perfection for a human being is to develop the attributes up to seventy-eight percent in full. The living being can never possess attributes like Siva, Viṣṇu or Lord Kṛṣṇa. A living being can become godly by developing the seventy-eight-percent transcendental attributes in fullness, but he can never become a God like Siva, Viṣṇu or Kṛṣṇa. He can become a Brahma in due course. The godly living beings who are all residents of the planets in the spiritual sky are eternal associates of God in different spiritual planets called Hari-dhama and Mahesadhama. The abode of Lord Kṛṣṇa above all spiritual planets is called Kṛṣṇaloka or Goloka Vrndavana, and the perfected living being, by developing seventy-eight percent of the above attributes in fullness, can enter the planet of Kṛṣṇaloka after leaving the present material body.
Source: A.C. Bhaktivedanta Swami Prabhupada (2014 edition), “Srimad Bhagavatam”, First Canto, Chapter 3 – Text 28