The soul is present in the heart of the living entity
As soon as one understands the existence of the soul, he can immediately understand the existence of God. The difference between God and the soul is that God is a very great soul, and the living entity is a very small soul; but
qualitatively they are equal. God is all-pervading, and the living entity is localized. But the nature and quality are the same. Undoubtedly the soul is present in the heart of the living entity, and it is the source of all the energies which maintain the body. The energy of the soul is spread all over the body, and this is known as consciousness. Since this consciousness spreads the energy of the soul all over the body, one feels pains and pleasures in every part of the body. The soul is individual, and he transmigrates from one body to another, just as a person transmigrates from boyhood to youth, and then to advanced old age. Death takes place when we change to a new body, just as we change from our old dress to a new dress. This is called transmigration of the soul. Just as gold and other commodities are continually transferred from one place to another through buying and selling, so the living entity, as a result of his karma, wanders throughout the universe, being injected into various bodies in different species of life through the semen of one father after another." Just as the waves of the ocean bring pieces of straw together and then break them apart, the force of eternal time brings living entities together in temporary relationships, such as master and servant, and then breaks them apart and rearranges them.