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In Hinduism taṭasthā-śakti is the spiritual but marginal energy of God, and living beings, Jiva, Atmas have some relationship to it. Although they are eternal, it is their position as marginal energy - between lower material and higher spiritual energy. In other words, taṭasthā-śakti is between external (material) energy and internal (also eternal spiritual) energy of Krishna Svayam Bhagavan. In Caitanya Caritamrta, Madhya, Verse 6.160 are enumerated these three energies:

The spiritual potency of the Supreme Personality of Godhead also appears in three phases -- internal, marginal and external.

Another verse (Caitanya Caritamrta, Madhya, 8.152) gives more information:

In other words, these are all potencies of God -- internal, external and marginal. But the internal potency is the Lord's personal energy and stands over the other two.

So jivatma, living being is never equal to Supreme Godhead and also always subordinate to Him. Over tatastha shakti stands Internal energy of Krishna.