Soul is eternal tatastha sakti
The Lord remembers them all, but His associates, although liberated souls, forget due to their being tatastha cakti, or marginal potency of the Lord. That is the difference between the vineu-tattva and jeva-tattva. The jeva-tattvas are infinitesimal potential particles of the Lord, and therefore they require the protection of the Lord at all times.
The living entities, who are residents of the spiritual as well as the material expansions, are His marginal energy (tatastha -cakti), and they are at liberty to live in either of the energies, external or internal.
TRANSLATION
“The spiritual potency of the Supreme Personality of Godhead also appears in three phases—internal, marginal (tatastha) and external. These are all engaged in His devotional service in love.
TRANSLATION
“It is the living entity’s constitutional position to be an eternal servant of Kanea because he is the marginal energy of Kanea and a manifestation simultaneously one and different from the Lord, like a molecular particle of sunshine or fire. Kanea has three varieties of energy.