The living entity (the soul)

Two kinds of living souls – liberated and conditioned:

The number of jivas is unlimited. They are divided into two classes. One class is favorable to the Lord from a time without beginning. The other class is averse to the Lord from a time without beginning. The first class is favorable to the Lord because of knowledge of relationship with the Lord. The second class is averse to the Lord because of lack of that knowledge.

– Paramatma Sandarbha 47 (Srila Jiva Goswami) 

The souls are eternally connected with God:

nityo ‘nityānāṁ cetanaś cetanānām eko bahūnāṁ yo vidadhāti kāmān

tam ātma-sthaṁ ye’ nupaśyanti dhīrās teṣaṁ śāntiḥ śāśvatī netareṣām

– Kaṭha Upaniṣad 2.2.13

Among innumerable eternal, conscious beings, there is one Supreme Being, who fulfills the desired necessities of the many. Only those contemplative persons, who perceive that Supreme Lord within their hearts, through the transcendental directions of guru-paramparā, can attain perpetual peace.

The soul´s spiritual form is eternal:

jivera ‘svarupa’ haya krishnera ‘nitya-dasa’

krishnera ‘tatastha-sakti’ ‘bhedabheda-prakasa’

suryamsa-kirana, yaiche agni-jvala-caya

svabhavika krishnera tina-prakara ‘sakti’ haya

“It is the living entity’s constitutional position to be an eternal servant of Krishna because he is the marginal energy of Krishna and a manifestation simultaneously one with and different from the Lord, like a molecular particle of sunshine or fire. Krishna has three varieties of energy.

The actual form of the soul:

bhakta-deha pāile haya guṇera smaraṇa

guṇākṛṣṭa hañā kare nirmala bhajana

– CC Madhya-lila 24.111

Only when one gets a devotee’s spiritual body (siddha-deha), can he do pure bhajana and remember the transcendental qualities and pastimes of Śrī Kṛṣṇa. Being spontaneously attracted by Śrī Kṛṣṇa’s qualities and pastimes, one becomes a pure devotee engaged in His eternal service in the nitya-līlā.