"There are two kinds of nature, the spiritual nature and the material nature. The living entities belong to the spiritual nature and being part and parcel of God they have all the qualities of God in minute proportion. There are innumerable living entities both in the spiritual world and in the material world. The spiritual world is far, far greater than the material world. As such, the number of living entities living in the spiritual world is many more times greater than the number of living entities living within the material world.