This is a lecture from the book Caitanya-caritāmṛta, Madhya-līlā 6.151-54 that Srila Prabhupada gave on February 14, 1971 in Gorakhpur.
If I say... I have got a big business, big factory. If the proprietor says, "I am all-pervading over this factory," that is right. Suppose one man has got a factory, say Birla. They say "Birla Factory," "Birla Jute Mill," "Birla..." Birla's name is there, although Birla is a person, he's not there. It is very easy to understand. Birla is a person. He is not present in that factory, but everyone says "Birla's factory." That means Birla's money, Birla's energy is there. If there is any loss in that factory, the suffering goes to Birla. Or if there is any gain in that factory, the profit goes to Birla. Therefore Birla's energy is there in the factory. Similarly, the whole creation is the manifestation of Kṛṣṇa. Mayā tatam idaṁ sarvam [Bg. 9.4]. "I am all-pervading." But that does not mean in everything...
Everything there is Kṛṣṇa, His energy. He is represented by His energy. This is called simultaneously one and different. Acintya-bhedābheda-tattva, this philosophy of Lord Caitanya. Acintya, simultaneously one and different. The Birla factory is not different from Birla because his energy is working there. At the same time Birla is not there. Similarly, in this material manifestation, everything is God.