Srila Prabhupada on the Origin of the Living Entity

"The next question is about the living entity falling down in this material world and not from the impersonal Brahman. Existence in the impersonal Brahman is also within the category of non-Krishna consciousness. Those who are in the Brahman effulgence are also in a fallen condition, so there is no question of falling down from a fallen condition. When fall takes place, it means falling down from the non-fallen condition. "The non-fallen condition is Krishna consciousness. So long as one can maintain pure Krishna consciousness, he is not fallen. As soon as he is out of Krishna consciousness, he is fallen down. It does not matter where a living entity stays. In the material world also there are different stages of living conditions, and to remain in the Brahman effulgence is also another phase of that fallen condition. Just like in the Bhagavad-gita it is stated that conditioned souls by their pious activities are elevated to the higher planetary systems, but as soon as their stock of pious activities is finished they again come down on the earthly planet. Similarly, those who are elevated beyond the planetary systems to the Brahman effulgence, they are also prone to fall down as much as the living entity from a higher planetary system."