The constitutional eternal position of the individual marginal living entities (jiva-souls) are they are "separated" expansions of Kṛṣṇa with their own personality independent from Krsna's Personality yet similtaneously fully dependent on Krsna and His energies (a spiritual paradox).

Therefore, the eternal individual jiva-souls, are part and parcels of Krsna, the Supreme Personality of Godhead and cause of ALL causes, being His eternal loving servants in their infinite original position and full spiritual potential.

Srila Prabhupada - "The "immediate" expansions of the Lord are called svāṁśa or personal direct expansions (Known as Visnu-tattva, or the Lord playing a different role in His own pastimes). The "separated" expansions of the Krsna are called vibhinnāṁśa - (jiva-souls endowed with independence and free will) like us." (BG, Ch 10 text 37, Purport)

The explanation Srila Prabhupāda gives of how the eternal individual jiva-souls (marginal living entities) entered the material creation, is they originally came from their eternal home, Goloka Vrindavana, or from one of the Vaikuṇṭha planets in the perpetual spiritual world, long, long, long ago, the jiva-souls NEVER came from the impersonal brahmajyoti or the Body of Maha-Visnu as some foolishly believe.

The individual jiva-souls are beginningless and endless and have no starting point of origin as Bhagavad Gita As It Is explains.

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 - "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 - "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)

All individual jīva-souls are ETERNAL persons, therefore there are no new jiva-souls being created because they have ALWAYS existed meaning they are beginningless and endless.

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 9th July 1970)

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

So in Goloka-Vrindavana and the Vaikuntha planets, the individual jiva-souls were NEVER created there either by Krsna because they have always existed in the Spiritual Sky and are beginningless and endless like Kṛṣṇa. 

As said above, the marginal living entities (jiva-souls) have eternally existed as individual "persons" as a spiritual bodily form as Bhagavad Gita As It Is 1983 edition, Ch 2 text 20 clearly explains-

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)

Srila Prabhupada – "We have also come down from Vaikuntha some millions and millions of years ago." (BG, Aug 6, 1973)

Srila Prabhupada - "Your question about one's relationship with Lord Krsna on Krsnaloka, does he ever fall down? The jiva-souls are endowed with minute independence as part of their nature and this minute independence may be utilized rightly or wrongly at anytime, so there is always a chance of falling down by misuse of one’s independence." (Letter to Jagadisa dasa, 25 April 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)

These are clear statements by Srila Prabhupāda about where jiva-souls have come from. There is no contradiction in Srila Prabhupada's words above. Keep in mind, less than 10% of eternal individual jiva-souls choose to leave the Vaikuntha planets or Goloka-Vrindavana and enter the temporary material world, then later fall further to the impersonal dormant brahmajyoti after becoming frustrated with material existences cycle of repeated birth and death.

However, over 90% of individual jiva-souls never choose to leave the spiritual world's of the Vaikuṇṭha planets and Goloka Vrindavana. The fact is, no other Acarya has given clear simple teachings on so many aspects of Krsna consciousness as Srila Prabhupada has.

The impersonal aspect of the brahmajyoti or Spiritual sky (where eternal individual jiva-souls are "inactive" temporarily), is also part of Krsna's Bodily effulgence made up of unlimited eternal individual jiva-souls (marginal living entities) existing "dormantly" (inactive) but cannot stay in that "dormant conditioned state" eternally due to the eternal nature of the individual jiva-souls is to be fully active as a person ultimately in a voluntary role in Kṛṣṇa's pastimes. 

The Brahmajyoti or Spiritual Sky is Krsna's Bodily effulgence and includes the entire Spiritual Sky (everything) which is- 

1 - The "non-conditioned" active eternal ever fresh spiritual world of the Vaikuṇṭha planets and Goloka-Vrindavana. 

2 - The "conditioned" partially active temporary material world that is always in a state of decomposition, which forces the eternal individual jiva-souls to repeatedly change material bodies (because they constantly wear out) while in the impermanent material world. 

3 -  The "conditioned" impersonal (dormant) "inactive" aspect of the brahmajyoti (the impersonal brahmajyoti) where the eternal individual jiva-souls are almost dead consciously. 

However, merging one's individual identity and personality into the dormant oneness of the impersonal brahmajyoti, attempting to extinguish one's individual personality is considered spiritual suicide to a Vaisnava. 

Entering the impersonal brahmajyoti is really attempting to extinguish one's individual identity and personality which is also a temporary achievement, no jiva-souls eternally remain in the impersonal brahmajyoti. 

All those "inactive" (dormant) individual jiva-souls (yogis, scholars, mystic and other fools who have attempted to extinguish their individual existence by this attempted spiritual suicide, eventually, after billions of life time of Lord Brahma exiting dormantly, come out of their individual merged (with other individual jiva-souls) "non-activity" and again become active by taking birth in the temporary material world, beginning in the lower species of life and from there transmigrating through 8 million 400 thousand species of material bodies. 

The eternal nature of the individual jiva-souls is to be ALWAYS active, and that really means fully active in Kṛṣṇa's service within His eternal pastimes. 

Entering the impersonal brahmajyoti is an attempt to end one's unique personality and all existence by the fallen jiva-souls in an attempt to no long experience the suffering of repeated birth and death in the temporary decaying material creation.

As said above, to a Vaisnava, such an act of attempting to extinguish one's identity, individuality and personality and forget everything, is spiritual suicide.

Therefore, the impersonal brahmajyoti is the dormant (inactive) destination of so called liberated spiritual jiva-souls, like many yogis, jnanis (mental speculators) and various religionists that have not attained their real full potential of pure devotional service, returning back to their original home, the Vaikuntha planets serving Visnu or Goloka Vrindavana as Krsna's dear friend. 

The impersonal (inactive or dormant) aspect of brahmajyoti is also eternal but the jiva-souls position in it is only temporary, no jiva-soul can remain in the impersonal brahmajyoti eternally. 

Unlike Christanity, Islam and Judaism, there is no "eternal condemnation" for the eternal individual jiva-souls in the teachings of Krsna in Bhagavad Gita As It Is and Srimad Bhagavatam, only a cruel unloving God would keep an individual jiva-soul eternally in the confines of a perpetual Hell, or dormant in the impersonal brahmajyoti for eternity Prabhupada has explained.

Each eternal individual jiva-soul within impersonal aspect of the brahmajyoti is a perpetual conscious living individual person, who ARE a spiritual bodily form (vigraha) eternally in their full potential in the Vaikuntha planets and Goloka-Vrindavana.

However, while in the impersonal brahman, or brahmajyoti, the jiva-souls appear as an insignificant dormant (inactive) "spark" in a collective of unlimited individual jiva-souls.

This "inactive" (almost dead to a Vaisnava) condition in the impersonal brahmajyoti, can last for a very, very, very long time, equivalent to billions of life times of Lord Brahma who lives for 311 trillion and 40 billion years.

But eventually the jiva-souls in their fallen condition in the impersonal brahmajyoti, fall from there too and again take birth in the material creation because the nature of the jiva-soul is to be active, not inactive.

There is no birth or death for the jiva-souls as Bhagavad Gita As It explains above. For the collective individual life force (the individual jiva-souls), there is no beginning or end to their existence. 

As said above, the eternal individual jiva-souls were NEVER created, they are just as old as Krsna, meaning both Kṛṣṇa and His Visnu-tattva direct expansions and the individual jiva-souls separated expansions, have existed for infinity and were never created.

Material existence means repeated birth and death because every material bodily vessel is temporary due to constant decomposition but the jiva-soul with the temporary material bodily vessel is eternal and can never be destroyed when the material body is destroyed.

In this way, the individual eternal jiva-souls are passengers in the material bodily vessel or covering.

Therefore, they are forced to change bodily vessels because all material bodies eventually decay, break down and cease to function but the jiva-soul remains indestructible.

In the material world, everything is temporary that eventually breaks down, decays and wears out making the declining material bodily vessels unit for the etrnal individual jiva-souls to occupy.

In the Padma Purana it is explained that eternal individual life (jiva-souls) who have entered the material world, are covered by 8 million 400 thousand material species of material bodily forms (vessels), divided into six groups, namely- 

microbes, viruses and bacteria, 

acquatics, 

trees, 

insects, 

birds, 

animals, 

humans (400 thousand different species of humans including those on the heavenly and hellish planets). 

There are nine hundred thousand types of acquatics, two million types of trees, 1.1 million types of insects, one million types of birds, three million types of animal bodies, and four hundred thousand types of human bodies including the "subtle bodies" of Brahma and Yamaraj. 

These add up to 8 million 400 thousand species of life in our material universe's 14 planetary systems.  

Note - there are unlimited material universes known as Brahmandas coming from Maha-Visnu, and deep within each Brahmanda universe is a secondary material universe where Garbhodakashayi Visnu, Brahma, the demigods and planetary systems exist.

There is only one Maha-Visnu however, there are unlimited Garbhodakashayi Visnus and Brahmas. 

Srila Prabhupada - "According to his identification with material or spiritual nature, he receives a material or spiritual body. In material nature he may take a body from any of the 8,400,000 species of life, but in spiritual nature he has only one body. In material nature he is manifested sometimes as a man, demigod, animal, beast, bird, etc., according to his karma." (BG, Ch 8 text 3, Purport)

Srila Prabhupada - "There are 8,400,000 species of living beings beginning from the highest intellectual being, Brahmā, down to the insignificant ant, and all of them are enjoying the material world according to the desires of the subtle mind and gross material body. The gross material body is based on the conditions of the subtle mind, and the senses are created according to the desire of the living being." (SB, Canto 1 Ch 2 text 33, Purport)^^^.