While it applied to relations between Purusha (the Lord) and Prakriti (be it material, marginal, or spiritual powers), in the theology of the concept there are areas of exceptions. Jiva Goswami also accepts that any object and its energy are non-different, such as fire and power of burning. While some maintain that its only a secondary extension of the principle that it is primarily applied to Svayam bhagavan and His energies. It does not, however, apply to differences between Avatars of Svayam bhagavan and Lord Himself, so the difference between Vishnu and His origin, is not covered by the concept of acintya bhedabheda, i.e. it cannot be applied in cases where different levels of Purusha are compared.