A king is sitting on the throne and there is a bug. The bug and the king, they are on the same throne, but the bug and the king, much difference. Sitting on the same throne does not mean that they have become equal. Why? Due to the constitutional position. The bug's constitutional position is to bite only, and the king's position is to rule. Although they are on the same level, the difference is great gulf of difference. Similarly, God and the living entity may sit down together, may talk together, they lie together, eat together, but that difference will be there.
From Srila Prabhupada's lecture on Bhagavad-gita 4.5 — Montreal, June 10, 1968