Because the sun exists photons exist.

Photons are one with but different than the sun .

Without the sun there would be no photons.

Because God exists we exist , if there were no God there would be no us .

We are one with and different than God

To overly state the difference of a photon from the sun without reference to the sun , its origins , would be incorrect

To overly state the difference of the living being without references to it origins , God , would be incorrect. Some leading devotees in ISKCON appear to .

Thus inconceivably oneness and differences between God and the living beings , in the case of the living beings Srila Jiva Goswami indicates in his Tattva Sandarbha that God makes the impossible possible .

Another interesting analogy in our sun example and relating it to the individual particles of consciousness is that  not all photons of light leave the sun. Some become absorbed back into the sun . Similarly, not all Jivas stay with Divinity,  some initially seek independence,  but the Vedas say most spontaneously stay with Him and are immediately attracted . Another analogy can be drawn , that  once the photons have been generated by the sun both those that stay or some who  have left the sun, they all  remain individuals  from it .

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