“In further reference to your questions about the form of the spirit soul of the conditioned living entity, there is a spiritual form always, but it develops fully only when the living entity goes back to Vaikuntha. This form develops according to the desire of the living entity. Until this perfectional stage is reached, the form is lying dormant like the form of the tree is lying dormant in the seed.”
(SPL to Rupanuga, August 8th, 1969)
“Regarding your question, in one sense both you and Mahapurusa are right. The fact is that after the dissolution of the universe the living entities remain in slumber within Maha Visnu, and again when the creation takes place they are impregnated in their original position and they come out in different species of life. By gradual evolutionary process, when they come to the human form there is good chance of getting out of the repeated birth and death, and one can enter into the spiritual realm. But if one loses this chance he is again put into the cycle of birth and death. The conditioned souls are always within the Maha Visnu form, whereas the liberated souls in Vaikuntha, they are engaged in the service of the Lord.
Constitutionally every living entity even if he is in the Vaikunthaloka, has a chance of falling down. Therefore the living entity is called marginal energy. But when the fall-down has taken place for the conditioned soul is very difficult to ascertain. Therefore the two classes are designated: eternally liberated and eternally conditioned. But for arguments sake, a living entity being marginal energy cannot be eternally conditioned. The time is so unlimited that the conditioned souls appear to be eternally so, but from the philosophical point of view he cannot be eternally conditioned. Since we cannot trace out when we have become conditioned there is no use of arguing on this point. Better to take care first how we can get rid of this conditioned existence; as much as a patient should take care for treating his disease more, and less waste his time in finding out the cause of his disease.”
(SPL to Upendra, 27th October, 1969)