From Volume 8 of The Complete Works of Swami Vivekananda, chapter -III, ‘Notes Of Class Talks And Lectures’

My idea is that what you call a Personal God is the same as the Impersonal Being, a Personal and Impersonal God at the same time. We are personalised impersonal beings. If you use the word in the absolute sense, we are impersonal; but if you use it in a relative meaning, we are personal. Each one of you is a universal being, each one is omnipresent. It may seem staggering at first, but I am as sure of this as that I stand before you. How can the spirit help being omnipresent? It has neither length, nor breadth, nor thickness, nor any material attribute whatsoever; and if we are all spirits we cannot be limited by space. Space only limits space, matter matter. If we were limited to this body we would be a material something. Body and soul and everything would be material, and such words as “living in the body”, “embodying the soul” would be only words used for convenience; beyond that they would have no meaning. Many of you remember the definition I gave of the soul; that each soul is a circle whose centre is in one point and circumference nowhere. The centre is where the body is, and the activity is manifested there. You are omnipresent; only you have the consciousness of being concentrated in one point. That point has taken up particles of matter, and formed them into a machine to express itself. That through which it expresses itself is called the body. So you are everywhere; when one body or machine fails, you, the centre, move on and take up other particles of matter, finer or grosser, and work through that. This is man. And what is God? God is a circle with its circumference nowhere and centre everywhere. Every point in that circle is living, conscious, active, and equally working; with us limited souls, only one point is conscious, and that point moves forward and backward. As the body has a very infinitesimal existence in comparison with that of the universe, so the whole universe, in comparison with God, is nothing. When we talk of God speaking, we say He speaks through His universe; and when we speak of Him beyond all limitations of time and space, we say He is an Impersonal Being. Yet He is the same Being.

To give an illustration: We stand here and see the sun. Suppose you want to go towards the sun. After you get a few thousand miles nearer, you will see another sun, much bigger. Supposing you proceed much closer, you will see a much bigger sun. At last you will see the real sun, millions and millions of miles big. Suppose you divide this journey into so many stages, and take photographs from each stage, and after you have taken the real sun, come back and compare them; they will all appear to be different, because the first view was a little red ball, and the real sun was millions of miles bigger; yet it was the same sun. It is the same with God: the Infinite Being we see from different standpoints, from different planes of mind. The lowest man sees Him as an ancestor; as his vision gets higher, as the Governor of the planet; still higher as the Governor of the universe, and the highest man sees Him as himself. It was the same God, and the different realisations were only degrees and differences of vision.