Krsna is like the Sun-disc and all of His expansions of living entities are like the sun-rays.

Krsna the Supreme Personality of Godhead and cause of all causes is like the Sun-disc and all of his different expansions are like the sun-rays.

What are the different categories of Krsna's parts and parcels or different expansions?

Krsna's love is expressed with personal intimate exchanges and reciprocation with His individual parts and parcels called the marginal energy (individual jiva-souls)

The love Krsna has for His devotees is far greater than any of them can ever have for Him.

The sun-rays are compared to the individual living entities also called the sakti energy of Krsna however, there are different categories of sakti energy and the jiva-souls are one of them. 

The sakti-tattva energy of Krsna includes 4 different categories of living entities called 

1 - Jiva-tattva (marginal living entities)

2 - Siva-tattva (in a league of his own in-between Viṣṇu-tattva and jiva-tattva)

3 - Visnu-sakti-tattva are different devotees that make up the internal energy represented by Srimati Radharani, all are direct expansions of Krsna none different from Krsna. Therefore in these categories of sakti-tattva, they are direct expansions of Krsna and have the added name Visnu put in from of sakti hence Visnu-sakti-tattva. 

4 - Visnu-tattva (Narayana and Visnu forms of Krsna existing on all the Vaikuntha Planets, and Maha-Visnu, Garbhodakashayi-Viṣṇu and Paramatma who manage the material creation)

The Visnu-tattva and Visnu-sakti-tattva expansions are one with Krsna unlike the individual jiva-souls who have their own independence, individuality and personality that is separate from Krsna's Personality.

What is Visnu-sakti-tattva?

Srila Prabhupada - "Tattva is manifested in different ways:
1 - Viṣṇu-tattva,
2 - Viṣṇu-śakti-tattva
3 - jīva-tattva, like that". (Lecture on SB 6.2.7, Vrndavana, September 10, 1975)

Śakti-tattva is the energy of God and has many categories of living entities in its meaning. 

However, when putting Viṣṇu in front of sakti like Visnu-sakti-tattva it then refers to the direct expansions of Krsna whereas sakti can also refer to the jiva-souls.

In simple terms, the jiva-tattva souls are not Krsna or Visnu (God) they have their own independent existence but at the same time, always dependent on Krsna's energies. 

Siva-tattva is also sakti-tattva but is in a league of his own, he is neither jiva-tattva, Visnu-sakti-tattva or Visnu-tattva.

In actual fact all living entities are "sakti-tattva" but are divided into four categories of living entities, 

1 - Jiva-tattva,

2 - Siva-tattva,

3 - Visnu-sakti-tattva,

4 - Visnu-tattva 

They are like the sun-rays emanating from the Sun-disc. Krsna is compared to the Sun-disc, and the various categories of living entities are compared to the sun-rays.

Just like sun-rays emanate from the Sun-disc, similarly all the living entities come from Krsna. 

The different categories of Krsna's living entities are-

1 - Visnu-tattvas have 93.75% of Krsna's qualities which is having 60 of Krsna's 64 qualities. 

Krsna's older brother Balarama is Visnu-tattva and so are all Visnu and Narayana forms of God on each Vaikuntha Planet.

And Maha Visnu, Garbhodakashayi Visnu and Paramatma in the material creation.

2 - Visnu-sakti-tattvas have 93.75% of Krsna's qualities, which is also having 60 of Krsna's 64 qualities.

Srimati Radharani and some leading gopis and gopas (Cowherd boys and girls) and other associates and residents of Vrindavan, including many who appear in Lord Caitanya Mahaprabhu's lila or pastimes on Earth are Visnu-sakti-tattva.

None of these direct expansions of Krsna can ever fall down under the spell of material nature (Maya) because they are Krsna.

This means they are Krsna expressed in a different way according to pastime. 

In other words, Visnu-tattva and Visnu-sakti-tattvas are Krsna Himself playing another role in His own pastimes.

Many of the living entites are known as both Visnu-sakti-tattvas and Visnu-tattvas in the Spiritual World of Goloka-Vrindavana and the unlimited Vaikuntha planets, and many others are also jiva-tattva souls like us. 

And, as explained above, both Visnu-tattva and Visnu-sakti-tattva can never fall down and forget Krsna because they are the full expansions of Krsna's personality just playing another role in His unlimited pastimes (lilas) in either the Vaikuntha Planets, Goloka Vrindavan, or in the material creation.

Śakti-tattva is the energy of God and has many categories of living entities in its meaning. 

However, when putting Viṣṇu in front of sakti like Visnu-sakti-tattva it then refers to the direct expansions of Krsna whereas sakti can also refer to the jiva-souls.

In other words, all Visnu-tattva and Visnu-sakti-tattva are Krsna in a different forms experiencing His own pastimes.

3 - Siva-tattva has 84.375% of Krsna's qualities which is 54 attributes out of Krsna's 64 attributes.

As said above, Lord Siva is in a league of His own. 

Many scholars believe Hanuman is an incarnation of Siva, but not all. There are many incarnations of Siva however, he can never be Visnu-tattva or Visnu-sakti-tattva. 

Although Siva and a Visnu-tattva form can merge as one which really means a Visnu-tattva form is in "the mood" of Siva. 

Once Lord Caitanya Mahaprabhu adapted the mood of Siva, not that He is Siva. 

This can also be the same for other Visnu-tattva expansions that are tinged with Lord Siva's attributes. 

4 - Jiva-tattvas have 78.125% of Krsna's qualities which is 50 attributes out of Krsna's 64 attributes.

The Jiva-tattvas are known as the "marginal living entities", they are also Krsna's sakti expansions but not direct full expansions like Visnu-tattva and Visnu-sakti-tattva explansions or a special expansion in a league of their own like Siva-tattva. 

The individual jiva-tattvas or marginal living entities are not Krsna like the above 2 categories of Visnu-tattva and Visnu-sakti-tattva are.

Also Siva is not Visnu-tattva, Visnu sakti-tattva or jiva-tattva. 

The jiva-tattvas or marginal living entities are independent thinking living entities who have full free will, but only in the spiritual planets, and greatly restricted in the material creation though. 

The jiva-souls in their full potential in both Vaikuntha and Goloka-Vrindavana, are eternal individual living entities with their own sense of self, personality, individuality and character eternally who can choose for themselves how to serve Krsna, or even not serve Him if they choose.

The marginal living entities (jiva-tattvas) are also known as the jiva-soul or jivatma, and have their own sense of individual self that is independent and separate from Krsna's personality, therefore, they are their own person yet are always fully dependent on Krsna's energies whether in the Spiritual or material worlds. 

This is because everything is under His control because Krsna is the Supreme Personality of Godhead and cause of all causes.

In this way, all jiva-tattva souls have free will eternally as part of their marginal spiritual make up that allows them to have the ability to choose for themselves in both Vaikuntha and Goloka Vrindavan as part of their marginal constitution.

This means, as separate thinking living entities, the jiva-soul can choose to be with Krsna or Visnu, or reject the Lord and enter the material creation if they want, such freedom only fully exists in Vaikuntha and Goloka Vrindavana.

In the material creation freedom is almost none existant because as soon as the jiva-soul takes a material bodily vessel, the embodied jiva-soul becomes trapped and entangled under the influence of material nature.

The hash control from material nature includes the animalistic instincts of eating, sleeping, mating and defending that directs and forces the destiny of all lower species of life.

No karma is created in the lower species of life in the material creation or the heavenly and hellish planetary systems.

There are only the reactions to one's deeds pious or impious, while in the rare human bodily form on this Earth Burloka, can create karma.

In the human form, the embodied jiva-soul must take responsibility for their actions.

Also because material time is divided into past, present and future, each material bodily container experiences birth, youth, disease, middle age, old age and death.

Material time means one's existence is in a constant progression of decline and decomposition, nothing lasts in the material creation, everything eventually fades away in oblivion.

Eventually in the material creation, the trapped jiva-soul becomes frustrated with the temporary nature of material life, and the constant changing of material bodies due to them always being in a state decline and decomposition, causing them to eventually wear out due to this decay, then eventually cease to function.

This leads to rebirth or the cycle of birth and death.

The trapped jiva-soul therefore can choose to escape the material creation and enter the impersonal Brahmajyoti effulgence and hover inactively their in a dormant state for billions of years if they want.

However, merging into the impersonal Brahmajyoti or Brahman as an individual inactive impersonal formless spark, is artificial and only temporary.

Even if one foolishly believes it's for eternity or one's original position, then they are being deceived. No, the impersonal Brahmajyoti is NOT the jiva-soul's original position or source.

The impersonal Brahmajyoti or Brahman is a fallen condition the jiva-souls eventually falls too from their originally position in Vaikuntha or Goloka Vrindavan, no jiva-soul originates from this nonsense inactive "clear sheet of consciousness" within the impersonal brahman or Brahmajyoti.

They first fall to the material creation and take birth, then after millions of years of being frustrated with the temporary nature of material existence, they can fall further thinking it is liberation by merging into the impersonal Brahmajyoti (Brahman effulgence)

Eventually all jiva-souls fall out of the impersonal Brahmajyoti or Brahman effulgence too because it is NOT permanent, nor is it the jiva-soul's original position or home as already explained. 

The fallen jiva-soul then again takes birth in lower species of material life.

From there, they have to progress within 8 million 4 hundred thousand  species of life, moving through the cycle of birth and death for millions of bodies, taking millions of years, until they again get back to the human species of life.

Only in the human material bodily vessel can the jiva-soul again have the opportunity to realize "their full potential" as a spiritual individual person and form (vigraha) originally from Vaikuntha by living under the guidance and direction of a bonafide Spiritual Master like Srila Prabhupada, who can take the fallen jiva-soul back home, back to Godhead.

Fortunately for most jiva-souls or marginal living entities, over 90%, according to Srila Prabhupada, NEVER make this foolish troublesome choice and enter the mundane decaying material creation of constant suffering and experiencing repeated birth and death.

The following is from the Book "Teachings of Lord Caitanya"-

Srila Prabhupada - "There are forms of Kṛṣṇa that are a little different from His original form, and these are called tad-ekātma-rūpa forms. These may be further divided into the vilāsa and svāṁśa forms, which in turn have many different features and can be divided into prābhava and vaibhava forms. As far as the vilāsa forms are concerned, there are innumerable prābhava vilāsas, headed by Kṛṣṇa's expansions as-

Vāsudeva, 

Saṅkarṣaṇa, 

Pradyumna,

Aniruddha. 

Sometimes the Lord thinks of Himself as a cowherd boy, and sometimes He thinks of Himself as Vasudeva's son, a kṣatriya prince, and this "thinking" of Kṛṣṇa is called His "pastimes." 

Actually, Krsna is in the same form in His vaibhava-prakāśa and prābhava-vilāsa, but He appears differently as Kṛṣṇa and Balarāma" (Teachings of Lord Caitanya)

Percentages of Krsna's 64 qualities that others have mathematically work out as follows-

Visnu-tattva and Visnu-sakti-tattva Forms of the Lord have 60 qualities.

So how much is 60 qualities out of 64 qualities written as a percentage exactly? Convert fraction (ratio) 60/64. Answer, 93.75%

Siva-tattva - How much is 54 out of 64 written as a percentage? Convert fraction (ratio) 54/64. Answer, 84.375%

Jiva-tattva - How much is 50 out of 64 written as a percentage? Convert fraction (ratio) 50/64 Answer, 78.125 

Lord Krsna is the Supreme Personality of Godhead and cause of all causes.

Krsna is the ORIGINAL Form of God from whom ALL His Visnu and Narayana forms expand from.

This means the only difference between Srimati Radharani and Krsna, and Lord Balarama and Krsna, is Lord Krsna IS the Supreme Personality of Godhead and ORIGINAL cause of all causes, and has an extra 4 qualities MORE than both Radharani and Balarama (His Visnu-tattva and Visnu sakti-tattva expansions).

Therefore, not even Srimati Radharani or Balarama (Krsna's older brother) have 64 unique qualities in full like Krsna has, they have only 60 qualities which is 93.75% of Krsna's 64 qualities that is 100%.

Lord Krsna has 64 qualities which is 100% of His own unique qualities.

Visnu-tattva and Visnu-sakti-tattva have 60 qualities or 93.75%.

Siva-tattva has 55 qualities which is 84.375%.

Jiva-tattva has 50 qualities which is 78.125%.