Jai Shri Krishna

One who equates the individual soul with the Supreme Lord is an infidel, an atheist.

10. 40

aparimita dhruvas-tanu-bhrto yadi sarvagata- starhina sasyateti niyamo dhruva netaratha ajani ca yan mayam tada vimucya niyastr-bhavet sama-manujanatam yadamatam mata-dusthataya (Srimad-Bhagavatam 10.87.30)

O Lord, although the living entities who have accepted material bodies are spiritual and unlimited in number, if they were all-pervading there would be no question of their being under your control. If they are accepted, however, as particles of the eternally existing spiritual entity - as part of You, who are the Supreme Spirit Whole - we must conclude that they are always under Your control. If the living entities are simply satisfied with being identified with You as spiritual particles, then they will be happy being controllers of so many things. The conclusion that the living entities and the Supreme Personality of Godhead are one and the same is a faulty conclusion. It is not a fact. (Srimad-Bhagavatam 10.87.30)