Krsna is like an original candle that lights all other candles. Krsna is the original Supreme Personality of Godhead and cause of all causes, from whom all Viṣṇu/Narayana forms expand from.

Krsna always has 64 qualities that are the full expression and potential of His Personality.

However, the Visnu/Narayana forms of God (Visnu-tattva) only have 60 of those qualities all the time out of the 64 which is 93.75% of Krsna’s 100% qualities.

As said above, like an original candle that lights all other candles, Krsna is that original candle.

In other words, all Visnu/Narayana 4 armed forms are expansions of Krsna.

This means Krsna is NOT an expansion of Visnu as many Hindus wrongly believe today.

Krsna is not an expansion of Visnu/Narayana, He is the original form of God from whom all expansions of Viṣṇu expand from.

This means there are 4 qualities that Visnu/Narayana do not have always in full like Krsna does, they are the following–

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

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

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

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

These four qualities Krsna always has in full. 

Visnu/Narayana forms of God  only sometimes exhibited these 4 qualities partially.

Other living entities like Siva-tattva have 55 of Krsna's 64 qualities, which is 85.938 %.

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

So the difference between Krsna (64 qualities) and Visnu/Narayana (60 qualities), Siva (55 qualities), jiva-soul (50 qualities) are clearly explained here.

When Krsna comes to the material creation a 4 armed Visnu form actually play the part of the 2 armed Krsna form during Krsna's Vrndavana lilas in the material creation.

Only at this time does Visnu temporarily exhibits Krsna's 4 extra qualities or all of His 64 qualities while playing the part of Krsna in the material creation.

Lord Visnu plays the part of Krsna in the material world because the original childhood Krsna never leaves Vṛndāvana in the spiritual world.  

The full extent of Krsna’s wonderful qualities and pastimes are inconceivable.

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) sat, cit, ananda, vigraha which mean eternity, knowledge, bliss and form as the eternal bodily form Kṛṣṇa is. The jiva-souls (marginal living entities) in their full potential as a spiritual personality, are also in the image of Krsna's 2 armed form eternally but can manifest as other bodily forms too.

(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.

Besides these sixty transcendental qualities, Krsna has four more, which are not manifested even in the Visnu/Narayana form 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 is anandamaya (desiring to increase His joy), hence from His 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, and they are also the Supreme Absolute Truth.

While non-different from Lord Krsna, the Visnu-tattvas like

Balarama who is Kṛṣṇa’s first expansion, then there are-

Pradyumna,

Ramachandra,

Narsingadeva

Visnu,

Narayana,

Maha-Visnu, 

Garbhodakashayi Visnu, 

Paramatma, etc

All accept their own role as Godhead in the mood of Servitor to the original Supreme Being Lord Krsna, for example Visnu and Narayana Forms, all with different names, are found on all Vaikuntha planets in the Spiritual sky.

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

Lord Krsna possesses two other expansive qualities known as Siva-tattva and jiva-tattva.

Together with Visnu-tattva, these three qualities are representative of the Absolute Person’s internal, external and marginal energies.

The Lord has expanded Himself as Lord Siva and Lord Brahma, and we, the living entities, are also expansions.

Like us, Lord Brahma is also jiva-tattva.

Lord Siva is between Visnu-tattva and jiva-tattva and Lord Visnu is Visnu-tattva (God).

Visnu-tattva, Siva-tattva and jiva-tattva are all expansions of the Supreme Personality of Godhead Lord Krsna in different categories.

Therefore as a reminder we can summarize as follows-

1 - Lord Krsna have 64 qualities or 100% of His own qualities.

2 - Visnu-tattva/ Narayana have 60 qualities or 93.75% of Krsna's 64 qualities.

3 - Siva-tattva have 55 qualities or 85.938% of Krsna's 64 qualities.

4 - Jiva-tattva (jiva-souls) have 50 qualities or 78.125% of Krsna's 64 qualities.

This is the reason why Krsna is called Param Purushottam, Purnavatar or Supreme Personality of Godhead.

Reference from Srimad Bhagavatam Canto 1 Ch 3 text 29

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

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

And His personal expansions 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.

Lord Siva, who is neither avatara nor avesa nor in between them, possesses almost 85.938% of the attributes.

But the jiva-tattva souls, or the individual marginal living beings in different statuses of life, possess up to the limit of 78.125% of Krsna's 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 Brahma, the supreme administrator of one universe.

He possesses 78.125% 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 78.125% in full.

The marginal living entities or jiva-tattvas can never possess attributes like Siva, Visnu or Lord Krsna.

The jiva-souls (jiva-tattva) can become godly by developing their full potential of 78.125% of their transcendental attributes but he can never become a God like Krsna or Visnu or Siva.

Although he can become a Brahma in due course.

The godly living beings who are all residents of the Vaikuntha planets in the spiritual sky, are eternal associates of Vishnu in different spiritual planets called Hari-dhama and Mahesa-dhama.

However, the abode of Lord Krsna is above all these Vaikuntha planets and is called Krsnaloka or Goloka Vrndavana. 

The perfected jiva-soul, by developing 78.125% of their above attributes, can enter the planet of Krsnaloka or the Vaikuntha planets after leaving their the present material bodily vessel in the material creation.

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."**