Saguna parabrahman is a parabrahman with gunas (say Krishna).
Jivan mukta is a person who attained moksha but living due to prarabda (say Jada bharata).
What is the fundamental difference between a jivan mukta and saguna brahman?
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No Jiva, however, spiritually advanced can equal Saguna Brahman.The fundamental difference is in shakti.
All is Brahman, the One without a second; only the Brahman, as unity or absolute, is too much of an abstraction to be loved and worshipped; so the Bhakta chooses the relative aspect of Brahman, that is Ishvara, the Supreme Ruler. To use a simile: Brahman is as the clay or substance out of which an infinite variety of articles are fashioned. As clay, they are all one; but form or manifestation differentiates them. Before everyone of them was made, they all existed potentially in the clay, and, of course, they are identical substantially; but when formed, and so long as the form remains, they are separate and different; the clay-mouse can never become a clay-elephant, because, as manifestations, form alone makes them what they are, though as unformed clay they are all one. Ishvara is the highest manifestation of the Absolute Reality, or in other words, the highest possible reading of the Absolute by the human mind.
Complete Works of Swami Vivekananda, Volume 3, 37-42