BG Chap 15 - The jīva is eternally an aṁśa of the Lord
The Māyāvādīs compare a portion (aṁśa) of Brahman, the jīva, to sky in a pot or reflection of sky in water. They claim that a portion of the Brahman becomes separated by the intervention of the internal sense. With the destruction of the reflection, or destruction of the pot or water, the sky returns to its pure state. Similarly with the destruction of the internal sense, the jīva which was a part of Brahman attains the state of pure Brahman.
This explanation of the word aṁśa cannot be accepted because it is said that the group of jīvas is eternally the part of the Lord. The words – aṁśa, jīva, sanātana – all refer to the same object. And it is foolish to claim that a portion of Brahman becomes separated by ignorance because of the impossibility of dividing up a mass of consciousness by dull ignorance. As for the reflection of sky in water, even the Māyāvādīs do not accept that Brahman can be the object of reflection of anything else.