The individual jiva-souls (marginal living entities) are spiritual living persons as an eternal spiritual bodily form who can never be destroyed, terminated, divided into pieces or extinguished.

The individual jiva-souls (marginal living entities) are spiritual living persons as an eternal spiritual bodily form who can never be destroyed, terminated, divided into pieces or extinguished.

The individual jiva-souls are indestructible who were never created, they have always existed just like Krsna has always existed without beginning or end.

We are all "old souls" because all individual jiva-souls have perpetually existed and were never created nor will they cease to be. 

The implications of existing for infinity is mind boggling because this means there is no death for the individual jiva-souls, only the outer material bodily container or vessel the individual jiva-soul is housed in as a passenger, eventually decompose and merges back into the material elements (energy).

However, this also means the eternal indestructible individual jiva-souls (living anti-matter) over infinity, may have experienced the material journey unlimited times, of the rich and famous, the infamous, the poor etc. over that eternity while housed as a passenger in a human bodily vessel.

The process of material life (the repeated cycle of birth and death) means the jiva-souls move through 8,400,000 species of life (material bodily vessels) in the material world of which the human form only numbers 400,000 and has a minimum expression of free will.

The other 8 million species are lower species where the embodied jiva-souls are trapped in material bodily lower forms who have no free will and only directed by the material bodily instincts of- 

eating,

sleeping,

mating,

defending.

There is no accumulation of Karma (reactions to one's good and bad deeds) in the lower 8 million species or while on the heavenly and hellish planets. 

Karma is only created while the individual jiva-souls are housed as a passenger in a human bodily vessel in the material world on the middle planetary system known as Bhurloka.

The individual jiva-souls are burning off their accumulation of past karma, good or bad, accumulated while only in the human form of life, the result of good and bad deeds as a human being.

The individual jiva-souls are beginningless and endless just like Kṛṣṇa is as explained here-

Bhagavad Gita As It Is - “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, Ch 2 text 12)

Bhagavad Gita As It Is - “As the embodied soul continuously passes, in this body, from boyhood to youth to old age, the soul similarly passes into another body at death. A sober person is not bewildered by such a change."(BG, Ch 2 text 13)

Bhagavad Gita As It Is - “O son of Kuntī, the nonpermanent appearance of happiness and distress, and their disappearance in due course, are like the appearance and disappearance of winter and summer seasons. They arise from sense perception, O scion of Bharata, and one must learn to tolerate them without being disturbed." (BG, Ch 2 text 14)

Bhagavad Gita As It Is - "O best among men [Arjuna], the person who is not disturbed by happiness and distress and is steady in both is certainly eligible for liberation."(BG, Ch 2 text 15)

Bhagavad Gita As It Is - “Those who are seers of the truth have concluded that of the nonexistent [the material body] there is no endurance and of the eternal [the soul] there is no change. This they have concluded by studying the nature of both." (BG, Ch 2 text 16)

Bhagavad Gita As It Is - “That which pervades the entire body you should know to be indestructible. No one is able to destroy that imperishable soul." (BG, Ch 2 text 17, 1983 edition)

Bhagavad Gita As It Is - “The material body of the indestructible, immeasurable and eternal living entity is sure to come to an end; therefore, fight, O descendant of Bharata." (BG, Ch 2 text 18)

Bhagavad Gita As It Is - “Neither he who thinks the living entity the slayer nor he who thinks it slain is in knowledge, for the self slays not nor is slain." (BG, Ch 2 text 19)

Bhagavad Gita As It Is - "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, the wrongly edited 1972 edition makes no sense.)

Bhagavad Gita As It Is - "O Pārtha, how can a person who knows that the soul is indestructible, eternal, unborn and immutable kill anyone or cause anyone to kill?" (BG, Ch 2 text 21)

Bhagavad Gita As It Is - "As a person puts on new garments, giving up old ones, the soul similarly accepts new material bodies, giving up the old and useless ones." (BG, Ch 2 text 22)

Bhagavad Gita As It Is - "The soul can never be cut to pieces by any weapon, nor burned by fire, nor moistened by water, nor withered by the wind." (BG, Ch 2 text 23)

Bhagavad Gita As It Is - "This individual soul is unbreakable and insoluble, and can be neither burned nor dried. He is everlasting, present everywhere, unchangeable, immovable and eternally the same." (BG, Ch 2 text 24, 1983 edition)

Bhagavad Gita As It Is - "It is said that the soul is invisible, inconceivable and immutable. Knowing this, you should not grieve for the body." (BG, Ch 2 text 25)

Bhagavad Gita As It Is - "If, however, you think that the soul [or the symptoms of life] is always born and dies forever, you still have no reason to lament, O mighty armed." (BG, Ch 2 text 26)

Bhagavad Gita As It Is - "One who has taken his birth is sure to die, and after death one is sure to take birth again. Therefore, in the unavoidable discharge of your duty, you should not lament."  (BG, Ch 2 text 27)

Bhagavad Gita As It Is - "All created beings are unmanifest in their beginning, manifest in their interim state, and unmanifest again when annihilated. So what need is there for lamentation?" (BG, Ch 2 text 28)

Bhagavad Gita As It Is - "Some look on the soul as amazing, some describe him as amazing, and some hear of him as amazing, while others, even after hearing about him, cannot understand him at all." (BG, Ch 2 text 29)

Bhagavad Gita As It Is - "O descendant of Bharata, he who dwells in the material body can never be slain. Therefore, you need not grieve for any living being." (BG, Ch 2 text 30)

FdsSrila 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 9th July 1970)

All individual jīva-souls are eternal persons as a spiritual bodily form, therefore there are no new jiva-souls being created because they have always existed meaning all individual jiva-souls are beginningless and endless.

The individual jiva-souls are eternal spiritual living persons as a spiritual bodily form, who can never be destroyed, terminated, divided into pieces or extinguished. Their spiritual identity (form) is indestructible. 

Srila Prabhupada explains on the "Happening record Album" recorded in New York City in December 1966, that we are all originally and infinitely Krsna conscious living entities therefore the individual jiva-souls are not originally from an impersonal origin or any other origin like Maha-Visnu or tatastha-sakti.

The individual jiva-souls (marginal living entities) have no origin or beginning point because they have always existed as explained above.

So, clearly there is no origin or beginning point to Krsna's marginal energy (an unlimited number of individual jiva-souls), who have existed for as long as Krsna has and will continue to exist for eternity.

The individual jiva-souls after leaving the spiritual worlds known as the Vaikuntha planets and Goloka-Vrindavana, enter the material world created by Maha-Visnu and hire a material bodily vessel off Maha-Visnu to became housed in as the passenger. 

possess and become any material bodily container or vessel they choose over the infinity of its existence, but only temporarily.

In the material world the visiting individual jiva-souls can possess an unlimited number of material bodily vessels to become a passenger in.

The material bodily vessels (decaying matter) that covers the eternal individual jiva-soul, eventually breaks down, decomposes (dies) and again merges back into the "oneness" of the material elements (energy) that all material bodily vessels are made from in the material world. 

Also each eternal individual jiva-soul (living anti-matter) can never become another individual jiva-soul or Krsna, Radharani, Visnu, Narayana, Siva (In a league of his own who is neither Jiva-soul or Visnu-tattva) and Krsna’s direct Visnu-tattva expansions, although they can take birth as a Brahma who is also an individual jiva-soul.//.