Srimad-Bhagavatam is the summum bonum remedy for the suffering humanity in the clutches of maya. Srila Vyasadeva therefore first of all diagnosed the actual disease of the conditioned souls, i.e. their being illusioned by the external energy. He also saw the perfect Supreme Being from whom illusory energy is far removed, though He saw both the diseased conditioned souls and also the cause of the disease.
Both the Supreme Personality of Godhead and the living beings are undoubtedly qualitatively one, but the Lord is the controller of the illusory energy, whereas the living entity is controlled by the illusory energy. Thus the Lord and the living beings are simultaneously one and different. Another point is distinct herein: that eternal relation between the Lord and the living being is transcendental, otherwise the Lord would not have taken the trouble to reclaim the conditioned souls from the clutches of maya.
In the same way the living entity is also required to revive his natural love and affection for the Lord, and that is the highest perfection of the living entity. Srimad Bhagavatam treats the conditioned soul with an aim to that goal of life. SB 1.7.5
Both the Supreme Personality of Godhead and the living beings are undoubtedly qualitatively one, but the Lord is the controller of the illusory energy, whereas the living entity is controlled by the illusory energy. Thus the Lord and the living beings are simultaneously one and different. Another point is distinct herein: that eternal relation between the Lord and the living being is transcendental, otherwise the Lord would not have taken the trouble to reclaim the conditioned souls from the clutches of maya.
In the same way the living entity is also required to revive his natural love and affection for the Lord, and that is the highest perfection of the living entity. Srimad Bhagavatam treats the conditioned soul with an aim to that goal of life. SB 1.7.5