The Supreme Personality of Godhead Krsna has 64 qualities that ONLY He has all the time in full.

Sadly, many Vedic so called scholars, Hindu academics and other Sampridayas wrongly believe the 4 armed Visnu is the original Form of God and not the two armed Kṛṣṇa.

Their understanding is incorrect and influenced by the decline of the Vedic Civilization over the last 5000 years, from internal degradation due to the collapse of the Brahmin class, to demigod and Kali wordship performed for material gain. 

Eventually primitive tribes invaded the Indian sub-continent from Europe, Arabia and Persia, and later barbaric Muslims from Saudi Arabia and Iran in the 9th century AD.

All under the further influence of this degraded age of Kali-yuga.

Many cannot understand that the 2 armed Krsna is actually the Supreme Personality of Godhead and cause of all causes who has 4 more qualities in full than His Visnu/Narayana expansions have.

Therefore, Krsna IS the ORIGINAL Form of God and NOT Visnu. 

Sadly, those mentioned above cannot understand that the Visnu/Narayana Forms of God expand from Krsna the original Form of Godhead and NOT the other way around (from Visnu) as many Hindus WRONGLY believe.

In other words, Krsna is NOT an expansion of Visnu because Krsna IS the original Supreme Personality of Godhead and cause of ALL causes.

The 64 qualities of Krsna confirms He is the Supreme Lord because He is the only Personality who has them all in full.

Among those 64 qualities, Krsna has 4 more qualities in full than His Visnu-tattva and Visnu-sakti-tattva expansions, who only sometimes partially exhibit those 4 extra qualities.

Visnu-tattva (Visnu/Narayana expansions) and Visnu-"sakti"-tattvas personalities (Krsna's internal potency headed by Srimati Radharani), have only 60 of Krsna's 64 qualities in full, but can sometimes partially exhibit those extra 4 qualities.

Except for Radharani Herself who can manifest them fully because She IS Kṛṣṇa playing the role of His lover Radharani. 

This means Visnu-tattva and Visnu-"sakti"-tattva have 93.75% of Krsna's 100% qualities.

The 4 qualities that Visnu/Narayana Forms do not have in full, that includes Krsna's first expansion Balarama, are as follows,

(61) Krsna is the performer of wonderful varieties of pastimes (especially His childhood pastimes.

(62) Krsna is surrounded by devotees endowed with wonderful love of Godhead.

(63) Krsna can attract all living entities all over the universes by playing on His flute.

(64) Krsna has a wonderful excellence of beauty which cannot be rivaled anywhere in the creation.

These four qualities above out of Krsna's 64 qualities is important to understand because as said, not even Visnu/Narayana forms of God, including Balarama, have them in full, although only sometimes exhibited partially.

Krsna is the original Personality of Godhead. His first expansion is Balarama, who expands the original catur vyuha or quadruple expansions,

1 - Vasudeva 

2 - Sankarsana 

3 - Pradyumna 

4 - Aniruddha

These original catur vyuha expansions reside in Mathura and Dvaraka.

From them twenty four forms of Visnu expand. They are named differently according to the arrangement of the conch, disc, lotus and club in Their hands. 

All of these twenty four forms reside in each Vaikuntha planet with the predominating Deity of that planet. 

From the original catur vyuha the second catur vyuha expands. In this second catur vyuha, the form of Sankarsana is also called Maha Sankarsana. 

It is from Maha Sankarsana that Maha Visnu becomes manifested who creates the material worlds (unlimited Brahmanda universes)

Krsna expands as Karanodakshayi Visnu (Maha-Visnu) and builds the material creation by creating innumerable Brahmanda universes.

From the four armed Bodily form of Maha-Visnu, all the billions material massive universes (Brahmandas) originate from the pores of His skin and from His breathing.

In this way Maha-Visnu creates all the material universes (multiple Brahmanda universes) that take up 1/4 of the Spiritual Sky.

Maha-Visnu further expands as Garbhodakashayi Visnu who resides deep inside a "secondary universe" that is deep inside the greater surrounding Brahmanda universe.

From Garbhodakashayi Visnu, Lord Brahma appears from a lotus flower growing from Garbhodakashayi Visnu's naval, who then creates His "secondary universe" that houses the many planetary systems.

Maha-Visnu also expands as a third Visnu known as the Ksirodakashayi Visnu (Supersoul or Paramatma) who accompanies all marginal living entities (jiva-souls) who choose to leave the spiritual world (3/4 of the Spiritual Sky) and enter the temporary material creation (1/4 of the Spiritual Sky)

The other 3/4s of the Spiritual Sky is the Vaikuntha planets and Krsna's central abode of Goloka Vrindavana.

The Ksirodakashayi Visnu (Supersoul or Paramatma) accompanies all the individual jiva-souls (marginal living entities) when they choose to enter the material creation or the dormant impersonal (inactive) Brahmajyoti.

The expansions of Krsna are,

1 - Visnu-tattva (direct expansions) has 60 of Krsna's 64 attributes, which is 93.75% of Krsna's total qualities.

2 - Visnu-"sakti"-tattvas is the internal potency or energy of Kṛṣṇa, they also have 93.75% which means they have 60 of Krsna's 64 qualities. Visnu-"sakti"-tattva are many inhabitants (personalities who are expansions of both Krsna and Radharani) living in Vṛndāvana.  

The internal energy or potency of Krsna is under the control of Srimati Radharani, who is none different from Krsna, and has His 100% qualities, having all 64 qualities like Krsna, making Radharani none different from Krsna. 

3 - Siva-tattva (Lord Siva) has 55 of Krsna's 64 qualities which is 85.938% of Krsna's 100% qualities.

4 - Marginal living entities (jiva-tattva or jiva-souls) have 50 of Krsna's 64 qualities which is 78.125% of Krsna's 100% qualities.

The difference between Krsna (64 qualities) and Visnu/Narayana (60 qualities) are the four qualities that ONLY Krsna has in full.

In actual fact, the full extent of Krsna's wonderful qualities or attributes are impossible for the jiva-souls to fully understand.

Here are Krsna's 64 qualities or attributes-

(1) Beautiful features of the entire body

(2) Marked with all auspicious characteristics

(3) Extremely pleasing

(4) Effulgent

(5) Strong

(6) Ever youthful

(7) Wonderful linguist

(8) Truthful

(9) Talks pleasingly

(10) Fluent

(11) Highly learned

(12) Highly intelligent

(13) Genius

(14) Artistic

(15) Extremely clever

(16) Expert

(17) Grateful

(18) Firmly determined

(19) An expert judge of time and circumstances

(20) Sees and speaks on the authority of Vedas, or scriptures

(21) Pure

(22) Self-controlled

(23) Steadfast

(24) Forbearing

(25) Forgiving

(26) Grave

(27) Self-satisfied

(28) Possessing equilibrium

(29) Magnanimous

(30) Religious

(31) Heroic

(32) Compassionate

(33) Respectful

(34) Gentle

(35) Liberal

(36) Shy

(37) The protector of surrendered souls

(38) Happy

(39) The well-wisher of devotees

(40) Controlled by love

(41) all-auspicious

(42) Most powerful

(43) all-famous

(44) Popular

(45) Partial to devotees

(46) Very attractive to all women

(47) all-worship able

(48) all-opulent

(49) all-honourable

(50) The supreme controller.

(51) Changeless

(52) all-cognizant

(53) Ever fresh

(54) sac-cid-ananda-vigraha (eternity, knowledge and bliss as an eternal blissful spiritual bodily form)

(55) Possessing all mystic perfections.

(56) He has inconceivable potency.

(57) Uncountable universes generate from His body.

(58) He is the original source of all incarnations.

(59) He is the giver of salvation to the enemies whom He kills.

(60) He is the attractor of liberated souls.

As explained above, besides these 60 transcendental qualities, Krsna has 4 more not manifested even in the Visnu/Narayana forms of Godhead, what to speak of the demigods or living entities.

They are as follows-

(61) He is the performer of wonderful varieties of pastimes (especially His childhood pastimes).

(62) He is surrounded by devotees endowed with wonderful love of Godhead.

(63) He can attract all living entities all over the universes by playing on His flute.

(64) He has a wonderful excellence of beauty which cannot be rivaled anywhere in the creation.

The Absolute Truth Lord Krsna is anandamaya (desiring to increase His joy), hence from Krsna's original form He expands and becomes many.

These emanations from the Supreme Person are of two categories: full expansions and partially manifested expansions.

The Lord's various full and partial expansions and the Lord Himself simultaneously co-exist, only appearing to manifest under the influence of time.

These expansions of Krsna are known as Visnu-tattva Forms of God (Krsna), and they are also the Supreme Absolute Truth such as,

Balarama, 

Pradyumna, 

Vasudeva,  

Ramachandra, 

Narsingadeva,  

Narayana, 

Visnu,

Maha-Visnu, 

Garbhodakashayi Visnu etc

And then there is Visnu-"sakti"-tattva expansions like many of the gopis and gopas who are technically Krsna Himself playing a role in His own Vrindavana pastimes along side the more independent jiva-souls.

All Visnu-tattva and Visnu-"sakti"-tattvas accept their own role in the mood of Servitor to the original Supreme Being Lord Krsna.

For example, Visnu/Narayana Forms are known by many different names on their particular Vaikuntha planet in the Spiritual sky.

This relationship is the foundation of Vedic monotheism, which encompasses the inconceivable, absolute personal nature of the original Godhead.

As explained above Lord Krsna possesses two other expansions known as Siva-tattva and jiva-souls. 

Together with Visnu-tattva and Visnu-"sakti"-tattvas, these four personalities are representative of the Absolute Person, 

1 - Internal living energy (spiritual persons like Radharani and Krsna and their expansions)

2 - External energy (dead matter)

3 - Marginal living energy (The jiva-souls with the quality of free will and having a their own individual personality separate from Krsna's Personality) 

Krsna also expands Himself as Siva, Brahma and the marginal living entities (jiva-souls).

Like us, Lord Brahma is also jiva-soul who has 78.125% of Krsna's qualities.

Lord Siva is between Visnu-tattva and jiva-tattva and has 85.938% of Krsna's qualities.

Lord Visnu/Narayana is Visnu-tattva who have 93.75% of Krsna’s qualities.

And Visnu-"sakti"-tattva under the control of Srimati Radharani also have 93.75% of Krsna's qualities however, as said above, Radharani Herself is none different from Krsna and has ALL the qualities Kṛṣṇa has.

When Krsna wanted to experience loving relations, affection and exchanges with a women, He expanded Himself as Srimati Radharani as well as remaining Kṛṣṇa, therefore She is none different from Krsna.

So, how to understand Kṛṣṇa is no different than Radharani? The position of Srimati Radharani can be very hard to understand but there is no difference between thinking of Kṛṣṇa and associating with Him.

Srila Prabhupada - "Radharani's mind, senses and body are steeped in love for Kṛṣṇa. She is Kṛṣṇa’s own energy, and She helps Him in His pastimes. Śrīmatī Rādhārāṇī is as fully spiritual as Kṛṣṇa. 

No one should consider Her to be material. She is definitely not like the conditioned souls, who have material bodies, gross and subtle, covered by material senses. 

She is all-spiritual, and both Her body and Her mind are of the same spiritual embodiment. Because Her body is spiritual, Her senses are also spiritual. Thus Her body, mind and senses fully shine in love of Kṛṣṇa. 

She is the personified hlādinī-śakti (the pleasure-giving energy of the Lord’s internal potency), and therefore She is the only source of enjoyment for Śrī Kṛṣṇa. Śrī Kṛṣṇa cannot enjoy anything that is internally different from Him.

Therefore Rādhā and Śrī Kṛṣṇa are identical. 

The sandhinī portion of Śrī Kṛṣṇa’s internal potency has manifested the all-attractive form of Śrī Kṛṣṇa, and the same internal potency, in the hlādinī feature, has presented Śrīmatī Rādhārāṇī, who is the attraction for the all-attractive. 

No one can match Śrīmatī Rādhārāṇī in the transcendental pastimes of Śrī Kṛṣṇa." (CC, Adi 4.71, Translation and Purport)

Caitanya Caritamrita - "The transcendental goddess Śrīmatī Rādhārāṇī is the direct counterpart of Lord Śrī Kṛṣṇa. She is the central figure for all the goddesses of fortune. She possesses all the attraction to attract the all-attractive Personality of Godhead. She is the primeval internal potency of the Lord." (CC, Madhya 23.68, Translation)

Srila Prabhupada - "Kṛṣṇa and Rādhārāṇī are both transcendentally qualified, and both of Them attract one another. Yet in that transcendental attraction, Rādhārāṇī is greater than Kṛṣṇa, for the attractiveness of Rādhārāṇī is the transcendental taste in conjugal love. Similarly, there are transcendental tastes in servitude, friendship and other relationships with Kṛṣṇa." (TLC, Ch 14, Purport)

Srila Prabhupada - "When Kṛṣṇa left Vṛndāvana for Mathurā, the gopīs became most dejected and spent the rest of their lives simply crying in separation from Kṛṣṇa. This means that in one sense they were never actually separated from Kṛṣṇa. There is no difference between thinking of Kṛṣṇa and associating with Him. 

Rather, vipralambha-sevā, thinking of Kṛṣṇa in separation, as Śrī Caitanya Mahāprabhu did, is far better than serving Kṛṣṇa directly. Thus of all the devotees who have developed unalloyed devotional love for Kṛṣṇa, the gopīs are most exalted, and out of all these exalted gopīs, Śrīmatī Rādhārāṇī is the highest. 

No one can excel the devotional service of Śrīmatī Rādhārāṇī. Indeed, even Kṛṣṇa cannot understand the attitude of Śrīmatī Rādhārāṇī; therefore He took Her position and appeared as Śrī Caitanya Mahāprabhu, just to understand Her transcendental feelings. 

In this way Śrīla Rūpa Gosvāmī gradually concludes that Śrīmatī Rādhārāṇī is the most exalted devotee of Kṛṣṇa and that Her kuṇḍa (lake), Śrī Rādhā-kuṇḍa, is the most exalted place." (Nectar of Instruction 10, Purport)

Srila Prabhupāda - "Of the many objects of favored delight and of all the lovable damsels of Vrajabhūmi, Śrīmatī Rādhārāṇī is certainly the most treasured object of Kṛṣṇa's love. And, in every respect, Her divine kuṇḍa is described by great sages as similarly dear to Him. 

Undoubtedly Rādhā-kuṇḍa is very rarely attained even by the great devotees; therefore it is even more difficult for ordinary devotees to attain. If one simply bathes once within those holy waters, one's pure love of Kṛṣṇa is fully aroused. 

Why is Rādhā-kuṇḍa so exalted? 

The lake is so exalted because it belongs to Śrīmatī Rādhārāṇī, who is the most beloved object of Śrī Kṛṣṇa. Among all the gopīs, She is the most beloved. Similarly, Her lake, Śrī Rādhā-kuṇḍa, is also described by great sages as the lake that is as dear to Kṛṣṇa as Rādhā Herself. 

Indeed, Kṛṣṇa's love for Rādhā-kuṇḍa and Śrīmatī Rādhārāṇī is the same in all respects. Rādhā-kuṇḍa is very rarely attained, even by great personalities fully engaged in devotional service, not to speak of ordinary devotees who are only engaged in the practice of vaidhī bhakti." (Nectar of Instruction 11, Translation and Purport)

Srila Prabhupada - "Lord Caitanya exhibited the mode of Śrīmatī Rādhārāṇī when She was contacted from Dvārakā by Śrī Kṛṣṇa. Such transcendental love is not possible for any common man; therefore one should not imitate the highest perfectional stage exhibited by Caitanya Mahāprabhu. 

If, however, one desires to be in that association, he may follow in the footsteps of the gopīs. In the Padma Purāṇa it is stated that just as Rādhārāṇī is dear to Kṛṣṇa, similarly the kuṇḍa known as Rādhākuṇḍa is also very dear to Him. Rādhārāṇī is the ONLY gopī who is dearer to Kṛṣṇa than all the other gopīs. 

In Śrīmad-Bhāgavatam Canto 10 Chapter 30 Text 28 it is also stated that Rādhārāṇī and the gopīs render the highest perfectional loving service to the Lord and that the Lord is so pleased with them that He does not wish to leave the company of Śrīmatī Rādhārāṇī." (TLC, Ch 30)

Srila Prabhupāda - "As Kṛṣṇa is the highest emblem of spiritual perfection, so Rādhārāṇī is the highest emblem of that spiritual pleasure potency by which Kṛṣṇa is satisfied. Since Kṛṣṇa is unlimited, in order to satisfy Him Rādhārāṇī is also unlimited. 

Kṛṣṇa is satisfied just by seeing Rādhārāṇī, but Rādhārāṇī expands Herself in such a way that Kṛṣṇa desires to enjoy Her more. Because Kṛṣṇa was unable to estimate the pleasure potency of Rādhārāṇī, He decided to accept the role of Rādhārāṇī, and that combination is Śrī Caitanya Mahāprabhu." (TLC, Ch 31)

Caitanya Caritamrta - "Just as the fountainhead, Lord Kṛṣṇa, is the cause of all incarnations, so Śrī Rādhā is the cause of all these consorts." (CC, Adi 4.76, Translation)

Caitanya Caritamrta -"Rādhā is the one who gives pleasure to Govinda, and She is also the enchantress of Govinda. She is the be-all and end-all of Govinda, and the crest jewel of all His consorts." (CC, Adi 4.82, Translation)

Caitanya Caritamrta - "The transcendental goddess Śrīmatī Rādhārāṇī is the direct counterpart of Lord Śrī Kṛṣṇa. She is the central figure for all the goddesses of fortune. She possesses all the attractiveness to attract the all-attractive Personality of Godhead. She is the primeval internal potency of the Lord." (CC, Adi 4.83, Translation)

Caitanya Caritamrta - "Śrī Rādhā is the full power, and Lord Kṛṣṇa is the possessor of full power. The two are not different, as evidenced by the revealed scriptures. The attitude of Śrīmatī Rādhārāṇī is the highest perfection of conjugal love." (CC, Adi 4.96, Translation) 

Srila Prabhupāda - "Lord Caitanya’s heart was full of the feelings of Śrīmatī Rādhārāṇī, and His appearance resembled Hers. Svarūpa Dāmodara has explained His attitude as rādhā-bhāva-mūrti, the attitude of Rādhārāṇī. 

One who engages in sense gratification on the material platform can hardly understand rādhā-bhāva, but one who is freed from the demands of sense gratification can understand it. Rādhā-bhāva must be understood from the Gosvāmīs, those who are actually controllers of the senses. 

From such authorized sources it is to be known that the attitude of Śrīmatī Rādhārāṇī is the highest perfection of conjugal love, which is the highest of the five transcendental mellows, and it is the complete perfection of love of Kṛṣṇa. In the loving affairs of Rādhā and Kṛṣṇa, Rādhārāṇī is the āśraya feature and Kṛṣṇa the viṣaya." (CC Adi 4.106, Purport)

Srila Prabhupāda - "Viṣaya and āśraya are two very significant words relating to the reciprocation between Kṛṣṇa and His devotee. The devotee is called the āśraya, and his beloved, Kṛṣṇa, is the viṣaya. Different ingredients are involved in the exchange of love between the āśraya and viṣaya, which are known as vibhāva, anubhāva, sāttvika and vyabhicārī. 

Vibhāva is divided into the two categories ālambana and uddīpana. Ālambana may be further divided into āśraya and viṣaya. In the loving affairs of Rādhā and Kṛṣṇa, Rādhārāṇī is the āśraya feature and Kṛṣṇa the viṣaya. The transcendental consciousness of the Lord tells Him, 

“I am Kṛṣṇa, and I experience pleasure as the viṣaya. The pleasure enjoyed by Rādhārāṇī, the āśraya, is many times greater than the pleasure I feel.” 

Therefore, to feel the pleasure of the āśraya category, Lord Kṛṣṇa appeared as Śrī Caitanya Mahāprabhu." (CC Adi 4.135, Purport)

Srila Prabhupada - "Among the gopīs, Śrīmatī Rādhikā is the foremost. She surpasses all in beauty, in good qualities, in good fortune and, above all, in love. Among all the gopīs, Śrīmatī Rādhārāṇī is the most exalted. She is the most beautiful, the most qualified and, above all, the greatest lover of Kṛṣṇa." (CC Adi 4.214, Translation and Purport)

Caitanya Caritamrta - "Rādhā is the beloved consort of Kṛṣṇa, and She is the wealth of His life. Without Her, the gopīs cannot give Him pleasure. Radharani is the chief damsel of Vraja in love with Govinda, the Supreme Personality of Godhead, Śrī Kṛṣṇa." (CC Adi 4.218, Translation)

Srila Prabhupāda - "The fact is that both Kṛṣṇa and Lord Caitanya are the original Personality of Godhead. No one should try to eliminate Lord Caitanya from Śrī Kṛṣṇa. In His form of Śrī Kṛṣṇa, He is the supreme enjoyer, and in His form of Lord Caitanya, He is the supreme enjoyed. 

No one can be more superexcellently attractive than Śrī Kṛṣṇa, and but for Śrī Kṛṣṇa, no one can enjoy the supreme form of devotion, Śrīmatī Rādhārāṇī. But for Śrī Kṛṣṇa, all Viṣṇu forms are lacking this ability. This is explained in the description of Govinda in Caitanya-caritāmṛta. There it is said that Śrīmatī Rādhārāṇī is the only personality who can infuse Śrī Kṛṣṇa with transcendental pleasure. Thus Śrīmatī Rādhārāṇī is the chief damsel of Vraja in love with Govinda, the Supreme Personality of Godhead, Śrī Kṛṣṇa." (TLC, Ch 32)

All expansions of the Supreme Personality of Godhead Lord Krsna are in different categories therefore, as a reminder we can summarize as follows-

Lord Krsna has all His 64 qualities at all times, which is 100%.

Visnu-tattva (Visnu/Narayana expansions) have 60 of Krsna's 64 qualities which is 93.75% of Krsna's attributes.

Visnu-"sakti"-tattvas (internal potency headed by Radharani) has also 60 of Krsna's 64 attributes, also 93.75% of Krsna's qualities, although Radharani is also non-different from Krsna whom He created so He could experience loving exchanges and intimacy with a women.

Siva-tattva (Lord Siva and his expansions) is in a league of his own who has 55 of Krsna's 64 attributes, which is 85.938% of Krsna's qualities.

Jiva-tattva (jiva-souls) have 50 of Krsna's 64 attributes which is 78.125% of Krsna's qualities.

Krsna is called Param Purushottam, Purnavatar which means He is the Supreme Personality of Godhead and cause of ALL causes.

Srimad Bhagavatam - "Whoever carefully recites the mysterious appearances of the Lord, with devotion in the morning and in the evening, gets relief from all miseries of life." (ŚB Canto 1 Ch 3 Text 29)

Srila Prabhupada - "In the Bhagavad-gītā the Personality of Godhead has declared that anyone who knows the principles of the transcendental birth and activities of the Lord will go back to Godhead after being relieved from this material tabernacle. So simply knowing factually the mysterious way of the Lord’s incarnation in this material world can liberate one from material bondage. 

Therefore the birth and activities of the Lord, as manifested by Him for the welfare of the people in general, are not ordinary. They are mysterious, and only by those who carefully try to go deep into the matter by spiritual devotion is the mystery discovered. Thus one gets liberation from material bondage. 

It is advised therefore that one who simply recites this chapter of Bhāgavatam, describing the appearance of the Lord in different incarnations, in sincerity and devotion, can have insight into the birth and activities of the Lord. 

The very word vimukti, or liberation, indicates that the Lord’s birth and activities are all transcendental; otherwise simply by reciting them one could not attain liberation. They are therefore mysterious, and those who do not follow the prescribed regulations of devotional service are not entitled to enter into the mysteries of His births and activities." (ŚB Canto 1 Ch 3 Text 29)

All expansions of the Lord possess the above percentages of Krsna's attributes, but Krsna is the only possessor of all His 64 qualities.

And His personal expansions, as said above, such as svayam-prakasa, tad-ekatma up to the categories of the avataras who are all Visnu-tattva, possess up to 93.75% of these transcendental attributes which means, as said above, have 60 of Krsna's 64 qualities

The jiva-souls (marginal living entities) covered in different statuses of material life, always possess up to the limit of 78.125% of the Krsna's attributes, but are covered over by the lower species in the material creation. 

Therefore in the conditioned state of material existence, the marginal living entities (jiva-souls) exhibit a very minute quantity of their spiritual identity (free will) in the material creation.

The most perfect of living beings in the material universe is Brahma, the supreme administrator of each material "secondary universe" that is deep inside their Brahmanda universe.

Lord Brahma is also a jiva-soul like us, possessing 78.125% of Krsna's 100% attributes therefore a jiva-soul if qualified, can take the post of a Brahma.

All the demigods except Siva, have only 78.125% attributes having 50 of Krsna's 64 qualities also. 

And all the jiva-souls within the species of material life possess the same attributes in their full potential because they are spiritual personalities but now restricted by the material covering of different types of material bodily vessels.

The standard of perfection for jiva-souls covered by the material human bodily vessel trapped in the material creation, are to develop their full potential of up to 78.125% qualities of Krsna's 100% attributes, which is having 50 of Krsna's 64 qualities, and return back home back to Godhead.

The marginal living entities (jiva-souls) can never be equal to Krsna, Radharani, Balarama, Visnu, Maha-Visnu, Garbhodakashayi Visnu or Siva.

 As said above, the jiva-souls can take up the post of Lord Brahma who also has 78.125% of Krsna’s qualities.

The marginal living entities (jiva-souls) can become godly by developing their full potential of 78.125% of Krsna's attributes, but they can NEVER become a God like Krsna, Visnu or Siva.

The marginal living entities (jiva-souls) eternal home is residing in the Vaikuntha planets and Goloka-Vrindavana in the spiritual sky which is their original eternal position.

Like Krsna,the jiva-souls were never created, they never originated from a "clear sheet of consciousness" as other Sangas (groups like the Gauḍīya math wrongly claim), the jiva-souls are beginning less and endless.

Bhagavad Gita As It Is Chapter 2 text 20 explains the jiva-souls have existed for “infinity” which means, just like Krsna, they are beginning less and endless, and were NEVER created-

Bhagavad Gita - “For the soul there is neither birth nor death at any time. He has not come into being, does not come into being, and will not come into being. He is unborn, eternal, ever-existing and primeval. He is not slain when the body is slain.” (BG Ch 2 text 20 “corrected” 1983 edition)

Bhagavad Gita As It Is Chapter 2 text 12 also confirms the jiva-souls were NEVER created. 

This is because they have no origin and have existed for infinity like Krsna has, as Krsna explains-

Bhagavad Gita - “Never was there a time when I did not exist, nor you, nor all these kings; nor in the future shall any of us cease to be.” (BG 2.12)

The jiva-souls and Kṛṣṇa have always existed and were NEVER created.

Srila Prabhupada – “There are no new souls, new and old are due to this material body, but the jiva-soul is never born and never dies, so if there is no birth, how can there be new souls?” (Letter to Jagadisa dasa, 7/9/1970)

Srila Prabhupada – “Existence in the impersonal brahman is also within the category of non-Krsna consciousness. Those who are in the brahman effulgence are also in the fallen condition, so there is no question of falling down from a fallen condition. When fall takes place, it means falling down from the non-fallen condition. The non-fallen condition is Krsna consciousness.” (Letter to Revatinandana, Los Angeles 13 June, 1970)

Srila Prabhupada – “In the broader sense everyone comes from Krsnaloka (Goloka-Vrindavana). When one forgets Krsna he is conditioned (nitya-baddha), when one remembers Krsna he is liberated (nitya-siddha).” (Letter to Mukunda, June 10, 1969)

As said above, there is only one category of the jiva-souls who can be either nitya-baddha (eternally conditioned) or nitya-siddha (eternally liberated) 

Srila Prabhupada – “There are two kinds of marginal living entities: nitya-siddha and nitya-baddha. The actual constitutional position of every marginal living entity is nitya-siddha.” (CC, lecture, July 13, 1976) 

Srila Prabhupada – “By following the rules and regulations and instructions of the spiritual master, he can become again nitya-siddha. So the Krsna consciousness movement is to make the nitya-baddhas AGAIN nitya-siddha.” (New York Lecture on CC, July 13, 1976)

Srila Prabhupada – “So the Krsna consciousness movement is to make the nitya-baddhas AGAIN nitya-siddha, to bring them to their original position. It is a difficult task.” (London lecture on BG, 13-14, July 14, 1973)

Tatastha-sakti is an already “fallen conditional state” of the individual jiva-souls as Prabhupada explains, so there is no question of falling down from an already fallen state.

Srila Prabhupada – “So this material world is the taṭastha (conditioned) characteristics, and the spiritual world is the “personal” characteristics. So our effort is to get out of this taṭastha (conditioned) characteristics and to enter the permanent characteristics. That is called spiritual elevation.” (Lecture on CC Madhya-lila 20.354-358 — New York City, Dec 28, 1966)

Srila Prabhupada – “Because the individual soul is apt to fall down sometimes under the clutches of māyā, it is called taṭastha-śakti. Just like in the seaside the shore, the beach, sometimes you see it is covered by water and sometimes it is land; similarly, when we are covered by māyā, that is our jīva-bhūta stage, and when there is no more covering, that is brahma-bhūta stage. When we are Kṛṣṇa conscious, then we are brahma-bhūta (SB 4.30.20), and when we are not Kṛṣṇa conscious, we are materially conscious, that is māyā.” (Lecture on BG 7.4-5 - Bombay, March 30, 1971)

Fall down means from a none fallen condition and that none fallen original position of the jiva-souls is Vaikuntha and Goloka Vrindavana which are their perpetual homes.

The jiva-souls are eternal associates of Krsna and Visnu in the spiritual worlds where more than 90% never choose to leave. 

The more intimate abode of Lord Krsna is above the Vaikuntha planets and is called Krsnaloka or Goloka Vrndavana.

By reaching their full potential of 78.125% while trapped in the material creation, the jiva-tattva-souls can AGAIN enter the planet of Krsnaloka (Goloka-Vrindavana) after giving up their present decaying material bodily vessel.

Bhagavad Purana (Srimad Bhagavatam) Canto I Ch 3 text 28

Text 28

ete cāṁśa-kalāḥ puṁsaḥ

kṛṣṇas tu bhagavān svayam

indrāri-vyākulaṁ lokaṁ

mṛḍayanti yuge yuge

Translation

All of the incarnations are either plenary portions or portions of the plenary portions of the Lord, but Lord Śrī Kṛṣṇa is the original Personality of Godhead. All of them appear on planets whenever there is a disturbance created by the atheists. The Lord incarnates to protect the theists. 

Purport by Srila Prabhupada 

Learned scholars in transcendental subjects have carefully analyzed the summum bonum Kṛṣṇa to have sixty-four principal attributes. 

All the expansions or categories of the Lord possess only some percentages of these attributes. But Śrī Kṛṣṇa is the possessor of the attributes cent percent. 

And His personal expansions such as svayam-prakāśa, tad-ekātmā up to the categories of the avatāras who are all viṣṇu-tattva, possess up to ninety-three percent of these transcendental attributes. 

Lord Śiva, who is neither avatāra nor āveśa nor in between them, possesses almost eighty-four percent of the attributes.

But the jīvas, or the individual living beings in different statuses of life, possess up to the limit of seventy-eight percent of the attributes. In the conditioned state of material existence, the living being possesses these attributes in very minute quantity, varying in terms of the pious life of the living being. 

The most perfect of living beings is Brahmā, the supreme administrator of one universe. He possesses seventy-eight percent of the attributes in full. 

All other demigods have the same attributes in less quantity, whereas human beings possess the attributes in very minute quantity. The standard of perfection for a human being is to develop the attributes up to seventy-eight percent in full.

The living being can never possess attributes like Śiva, Viṣṇu or Lord Kṛṣṇa. A living being can become godly by developing the seventy-eight-percent transcendental attributes in fullness, but he can never become a God like Śiva, Viṣṇu or Kṛṣṇa. He can become a Brahmā in due course.

The godly living beings who are all residents of the planets in the spiritual sky are eternal associates of God in different spiritual planets called Hari-dhāma and Maheśa-dhāma. 

The abode of Lord Kṛṣṇa above all spiritual planets is called Kṛṣṇaloka or Goloka Vṛndāvana, and the perfected living being, by developing seventy-eight percent of the above attributes in fullness, can enter the planet of Kṛṣṇaloka after leaving the present material body." (SB Canto I Ch 3 text 28)**