The Fountainhead of all eternal and temporal manifestations is confined in Sri Krsna alone. The non-absolute phases are emanations from a particular potency whose analytical distributions are known as gunas or qualities. In the factor of time, they are branched as past, present and future and their material representations have three characteristics viz. evolution, sustenance and dissolution. The Fountainhead is Absolute and His borderland emanations are absolute infinitesimals, though they are recognised in the same qualities. Their quantitative reference is then considered as apart from the Absolute, but swayed by a quality and their special characteristic is that the infinitesimal bearing should not be confused with the Infinitude.

The resources of manifestive nature have their common origin in the absolute existence of the Fountainhead. The delegation of the power of the Absolute Infinity is traced in the spirit and the matter. The family of qualitative temporal representations possesses numerous isolated entities and so the absolute infinitesimals are grouped together in magnatudinal difference form the Fountainhead.

The present human figure or the figure of a member of the Zoo or of one of the family of the phytographic species has got a restrictive and depending position and it is liable to change in the shape of growth and deterioration. The internal nature of the absolute-infinitesimals is spirit and takes the initiative; whereas, the difference of quality cannot show the power of taking initiative, similar to that of living entities.

The two potencies possessed by the Fountainhead are known as spiritual and material. The frame of the living should never be confused with the life itself. so there is a broad distinction of aspects between the two families of spirit and matter. The predominating phase is exercised in the material atmosphere which is liable to be controlled by animation. The animal world differs from materialistic structure, though it is endowed with a material association in its outward appearance.

We may often distinguish between a living body and a dead one. The generative advent has a smaller beginning to undergo development and growth and the elimination of the life principle from the structure itself has got different denominations.

In the Semitic thought we do not find any metensomatosistic speculation; so they are prone to consider the spirit as a composition of chanced incident, and this material combination as the starting point of the souls. So these thoughts are opposed to the theory inculcated by the conception of seelanwanderung or metempsychosis. The spiritistic view is quite different from the idea of material congregation which is wrongly considered as the composition of the eternal soul. On the other hand, the non-Semitic thoughts make a departure from the Semitic ideas of non-transmigrating accidental composition.

The explanation of the different methods of the two bearings – the tabernacle and the inner temporal animating entity – can lead us to a differing element in the transcendental entity beyond our sensuous conception when we bring into consideration the true eternal position of the absolute infinitesimals, by following the analogy of wrapping the entity by two kinds of garments covering the same as incorporations. The covers, though foreign, are amalgamated to create a confusion of their natural isolated position.

Portions of matter, in the factor of time, are liable to change. But the substratum – the spirit – is not obliged to undergo transformation like the foreign parts attached to the same by conventional practices. The very theory is explained in other words by the encountering attitude of a different potentia of the Fountainhead to effect the conversions by means of temporary decorations. The exercising function of the spirit is more or less impeded by the counteracting agency of a different potency of the Absolute. So the susceptibility of being attacked is an inevitable element in the spirit infinitesimal which is different from the spiritual Infinite.

Conversion in or mixing with the temporary material dust should not and cannot disable or disfigure the Spirit Infinity, as the value of spirits infinitesimals should not and could not be identical with the Fountainhead and His emanation, just like a particular pencil of ray should not be misconceived as the glowing disc from which the rays come. The Absolute Fountainhead of spirit should not be considered to slumber like absolute infinitesimals who are subject to the other potentia of the Absolute.

The nature of the spirits of borderland potency of the Fountainhead need not be affirmed with the objective knowledge of the mixed up conception. The nature of the Absolute Infinite should not be standardised in the same line as His infinitesimals. The spirits are observed in two different stages; whereas the eternal Fountainhead of all spirits has no bifurcation. The Absolute Infinite cannot be expected to be accommodated in the finite reference of phenomena which have limiting merits.

The Fountainhead alone has the reservation of Ubiquity; whereas all ubiquitous aspects are wanting in infinitesimals. So isolation and association of infinitesimals with the Infinite should not be recognised as two different entities. Pleasure and pain are of the same temporary stay and they are counted differently in their gradatory condition.

The eternal and temporal potencies have got their two realms, and on the border of the two, the border-land potentia can easily be traced. The members of the border-land potency can claim one of the two potencies at a time which are double-winged places of their habitation. The mundane phenomena have got a temporal situation; whereas, the eternal manifestations of the Transcendence are not subject to the atmosphere of inadequacy, limit and imperfection of phenomena.

The border-land potency can be traced to exhibit her neutral position which is normal and does not espouse at that time the cause of temporal or eternal manifestation of the Fountainhead. The members of this potency are apt to be forgetful of their eternal situation, when they have stronger affinity to live in this temporal region as lords and by their inherent free-will want not to submit to their eternal functions of the transcendence.

The forgetful demeanor posed by a member of the border-land potency cannot welcome the guidance of the eternal blissful wisdom of a devotee. The misguiding and tempting objects of phenomena often dictate the necessity, in the heart of a weak, cringing forgetful spirit, of his wonted participation in the enjoyment of this material sphere.

The eternal acquisition of the members of the border-land potency cannot be dissociated from their persons. The impersonalist has got a non-differentiative impression of all spirits into one. If an erroneous argument is offered by a silly person of his having been endowed with the susceptibilities of forgetfulness of his eternal function, and therefore, because the Fountainhead is to be blamed for delegating to him inadequate power, he should not have been held responsible for the incomplete investiture on him alone with complete freedom, then this polemic character of the Semitic school can easily be met by an acquaintance of prepossession of spiritual independent element inherent in the border-land potency to entangle themselves in undesirable situation. Free will of an absolute infinitesimal cannot be denied as a limited quality like the material characteristic of phenomenal nature.

The absolute infinitesimal has got his free will, and by his free will he can either pose himself as a forgetful agent or he can awaken himself for his original eternal function of remembering his own eternal exploits. The Fountainhead does never wish to delude nor oblige His parts – the infinitesimal spirits by devoiding them of such free will but allows them the freedom inherent in them.

The conditioned souls, out of their own discretion, rush into moods quite apathetic for not serving the Fountainhead when He Himself sends His message of delivering them through His messengers who act as spiritual guides to the wrong-doers. Both the Semitic and the non-Semitic people live in the impersonality of the Absolute; whereas, the clear eyes of the devotees can see the personality of Godhead as the Fountainhead of many conflicting and contending energies that foster the whims of different parties. Proneness to forgetfulness is afforded by the free will of non-devotees who are found to adopt wrong processes as their guiding principles.