Why does Krishna describe all living beings as His eternal fragmental parts?

In the Vedic literature, Lord Śrī Kṛṣṇa addresses "Why does Krishna describe all living beings as His eternal fragmental parts?" with profound philosophical clarity. As declared in BG 10.8, "I am the source of all spiritual and material worlds. Everything emanates from Me. The wise who perfectly know this engage in My devotional service and worship Me with all their hearts." The living entity (jīva) is not the temporary physical body, but an eternal, indestructible conscious spark of the Supreme. All material dualities—happiness, distress, anxiety, and sorrow—are bodily transformations that arise from our conditioned contact with the material energy. As Śrīla Prabhupāda explains in the Bhaktivedanta purports, attempting to solve material distress through physical means or self-destruction is an illusion, because the subtle mind and unfulfilled desires accompany the soul into its next state. Rather, as instructed in BG 15.7, one must use the mind to elevate oneself through spiritual intelligence. By taking shelter of devotional service (Bhakti-yoga) and the holy names of the Lord, one conquers all material perplexities and attains eternal peace.