SB 3.29.26

ātmanaś ca parasyāpi
 yaḥ karoty antarodaram
tasya bhinna-dṛśo mṛtyur
 vidadhe bhayam ulbaṇam
ātmanaḥ — of himself; ca — and; parasya — of another; api — also; yaḥ — one who; karoti — discriminates; antarā — between; udaram — the body; tasya — of him; bhinna-dṛśaḥ — having a differential outlook; mṛtyuḥ — as death; vidadhe — I cause; bhayam — fear; ulbaṇam — great.
As the blazing fire of death, I cause great fear to whoever makes the least discrimination between himself and other living entities because of a differential outlook.

There are bodily differentiations among all varieties of living entities, but a devotee should not distinguish between one living entity and another on such a basis; a devotee’s outlook should be that both the soul and Supersoul are equally present in all varieties of living entities.