ॐ गुरुपरमात्मने नमः
स्थूलशरीराभिमानि जीवनामकं ब्रह्मप्रतिबिम्बं भवति। स एव जीव आत्मन्येव प्रकृत्या जीवेश्वरयोर्भेदबुद्धिं जनयति।
कथमिति चेत्। अविद्योपाधिः सन्नात्मा जीव इत्युच्यते। मायोपाधिः सन्नात्मा ईश्वर इत्युच्यते।
एवं उपाधिभेदात् जीवेश्वरभेददृष्टिर्यावत्पर्यन्तं तिष्ठति तावत्पर्यन्तं जन्ममरणादिरूपसंसारो न निवर्तते। तस्मात् कारणात् जीवेश्वरयोरभेदबुद्धिं जानीयात्।
Seeing bheda
Jīva is a pratibimba (reflection) of brahman which has abhimāna (identification) with the sthūla śarīra. This jīva naturally sees a difference between jīva and īśvara in ātma.
How? jīva is ātma with avidyā as the upādhi (adjunct). īśvara is ātma with māyā as the upādhi (adjunct). Due to the difference in upādhis, as long as one sees difference between jīva and īśvara, saṁsāra with births and deaths will not cease. Thus, one should develop abheda-buddhi between jīva and īśvara.