Easwara is the Chaitanyam that effects Prakrithi and uses it for creation, maintenance and dissolution of every thing.

So, Jeeva is under Prakrithi’s control and being used by it and Easwara is above Prakrithi and uses it – this is how Jeeva is different from Easwara.

Bhagavatham says that the “Nirguna and Swathantra” Easwara- beyond Thrigunas and detached – acknowledged Prakrithi for His Leela for creation. Prakrithi is the Lord’s Shakthi and the composition of Gunas – Sathwa, Rajas and Thamas – and “Avyaktha” or that is not clear for others. As Prakrithi evolved or expanded, Easwara accepted it for Him to shine through.

Note – This part of Bhagavatham (3rd canto, 26th chapter) is very deep with the inherent Thathwam, only  a true seeker of Jnana with intense desire to understand it can grasp it. One has to devote that much time and attention to know it well.

In short, we can learn here that the only ONE Supreme Self seems to appear as three. Jivathma yielding to Prakrithi, Paramathma using Prakrithi and Jagat, the display of the Lord’s Leela. To the Self realized Jnani there is no such separation and he sees only ONE here. That is why our Rishis say, “There is only God here”.