There are two kinds of philosophers. One class of them say that they are one with God. Another class of philosophers say the living entity is different from God.
Lord Caitanya Mahāprabhu has adjusted that we are simultaneously one and different with God. Just like in the example of father and the son. In one sense the father and son are same but same time son is different from his father. The son cannot claim cent percent equality with the father. That is not possible. Still it cannot be denied that the son’s body is non different from the father’s body. Similarly all living entities are simultaneously one and different from God. One in this sense: that all the qualities that God and living entity are one. But the difference is God has all the qualities in fullness, and others have got all the godly qualities in minute portion. That is the difference. Vibhu means unlimited, and aṇu means limited. So we have got opulence, fame, beauty, strength, influence, knowledge, all good qualities that God has. But God has got in full, we have got in minute quantity.
In any way, qualitatively we are one with God. Therefore our business is how to again unite with God qualitatively. That is the highest perfection of human life. And this chance of realization, how we can unite again with God or Kṛṣṇa, is given only in the human form of life.
Ref >> Srila Prabhupada Vani.