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Kṛṣṇa and the Supreme Personality of Godhead are identical. Therefore Lord Kṛṣṇa is referred to as Bhagavān throughout the Gītā. Bhagavān is the ultimate in the Absolute Truth. Absolute Truth is realized in three phases of understanding, namely Brahman, or the impersonal all-pervasive spirit; Paramātmā, or the localized aspect of the Supreme within the heart of all living entities; and Bhagavān, or the Supreme Personality of Godhead, Lord Kṛṣṇa. In the Śrīmad-Bhāgavatam (1.2.11) this conception of the Absolute Truth is explained thus:
vadanti tat tattva-vidas
tattvaṁ yaj jñānam advayam
bhagavān iti śabdyate
"The Absolute Truth is realized in three phases of understanding by the knower of the Absolute Truth, and all of them are identical. Such phases of the Absolute Truth are expressed as Brahman, Paramātmā, and Bhagavān."
These three divine aspects can be explained by the example of the sun, which also has three different aspects, namely the sunshine, the sun's surface and the sun planet itself. One who studies the sunshine only is the preliminary student. One who understands the sun's surface is further advanced. And one who can enter into the sun planet is the highest. Ordinary students who are satisfied by simply understanding the sunshine—its universal pervasiveness and the glaring effulgence of its impersonal nature—may be compared to those who can realize only the Brahman feature of the Absolute Truth.
To say that one is in samādhi is to say that one has fully realized Kṛṣṇa consciousness; that is, one in full samādhi has realized Brahman, Paramātmā and Bhagavān. The highest perfection of self-realization is to understand that one is eternally the servitor of Kṛṣṇa and that one's only business is to discharge one's duties in Kṛṣṇa consciousness. A Kṛṣṇa conscious person, or unflinching devotee of the Lord, should not be disturbed by the flowery language of the Vedas nor be engaged in fruitive activities for promotion to the heavenly kingdom. In Kṛṣṇa consciousness, one comes directly into communion with Kṛṣṇa, and thus all directions from Kṛṣṇa may be understood in that transcendental state. One is sure to achieve results by such activities and attain conclusive knowledge. One has only to carry out the orders of Kṛṣṇa or His representative, the spiritual master.
The Supreme Transcendental Truth is Lord Kṛṣṇa. The whole Bhagavad-gītā centers around the declaration that Kṛṣṇa is the Supreme Personality of Godhead. That is the version of all Vedic literature. Para-tattva means the Supreme Reality, who is understood by the knowers of the Supreme as Brahman, Paramātmā and Bhagavān. Bhagavān, or the Supreme Personality of Godhead, is the last word in the Absolute. There is nothing more than that. The Lord says, mattaḥ parataraṁ nānyat kiñcid asti dhanañjaya. Impersonal Brahman is also supported by Kṛṣṇa: brahmaṇo hi pratiṣṭhāham. Therefore in all ways Kṛṣṇa is the Supreme Reality. One whose mind, intelligence, faith and refuge are always in Kṛṣṇa, or, in other words, one who is fully in Kṛṣṇa consciousness, is undoubtedly washed clean of all misgivings and is in perfect knowledge in everything concerning transcendence. A Kṛṣṇa conscious person can thoroughly understand that there is duality (simultaneous identity and individuality) in Kṛṣṇa, and, equipped with such transcendental knowledge, one can make steady progress on the path of liberation.
The symptoms of the self-realized person are given herein. The first symptom is that he is not illusioned by the false identification of the body with his true self. He knows perfectly well that he is not this body, but is the fragmental portion of the Supreme Personality of Godhead. He is therefore not joyful in achieving something, nor does he lament in losing anything which is related to his body. This steadiness of mind is called sthira-buddhi, or self-intelligence. He is therefore never bewildered by mistaking the gross body for the soul, nor does he accept the body as permanent and disregard the existence of the soul. This knowledge elevates him to the station of knowing the complete science of the Absolute Truth, namely Brahman, Paramātmā and Bhagavān. He thus knows his constitutional position perfectly well, without falsely trying to become one with the Supreme in all respects. This is called Brahman realization, or self-realization. Such steady consciousness is called Kṛṣṇa consciousness.
There are two ways to progress. Those who are materialists have no interest in transcendence; therefore they are more interested in material advancement by economic development, or in promotion to the higher planets by appropriate work. When one takes to the path of transcendence, one has to cease all material activities and sacrifice all forms of so-called material happiness. If the aspiring transcendentalist fails, then he apparently loses both ways; in other words, he can enjoy neither material happiness nor spiritual success. He has no position; he is like a riven cloud. A cloud in the sky sometimes deviates from a small cloud and joins a big one. But if it cannot join a big one, then it is blown away by the wind and becomes a nonentity in the vast sky. The brahmaṇaḥ pathi is the path of transcendental realization through knowing oneself to be spiritual in essence, part and parcel of the Supreme Lord, who is manifested as Brahman, Paramātmā and Bhagavān. Lord Śrī Kṛṣṇa is the fullest manifestation of the Supreme Absolute Truth, and therefore one who is surrendered to the Supreme Person is a successful transcendentalist. To reach this goal of life through Brahman and Paramātmā realization takes many, many births (bahūnāṁ janmanām ante (B.G.7:19). Therefore the supermost path of transcendental realization is bhakti-yoga, or Kṛṣṇa consciousness, the direct method.
Śrīmad-Bhāgavatam is the one unrivaled commentary on Vedānta-sūtra. Śrīpāda Śaṅkarācārya intentionally did not touch it because he knew that the natural commentary would be difficult for him to surpass. He wrote his Śārīraka-bhāṣya, and his so-called followers deprecated the Bhāgavatam as some "new" presentation. One should not be misled by such propaganda directed against the Bhāgavatam by the Māyāvāda school. From this introductory śloka, the beginning student should know that Śrīmad-Bhāgavatam is the only transcendental literature meant for those who are paramahaṁsas and completely freed from the material disease called malice. The Māyāvādīs are envious of the Personality of Godhead despite Śrīpāda Śaṅkarācārya's admission that Nārāyaṇa, the Personality of Godhead, is above the material creation. The envious Māyāvādī cannot have access to the Bhāgavatam, but those who are really anxious to get out of this material existence may take shelter of this Bhāgavatam because it is uttered by the liberated Śrīla Śukadeva Gosvāmī. It is the transcendental torchlight by which one can see perfectly the transcendental Absolute Truth realized as Brahman, Paramātmā and Bhagavān.
The Absolute Truth is both subject and object, and there is no qualitative difference there. Therefore, Brahman, Paramātmā and Bhagavān are qualitatively one and the same. The same substance is realized as impersonal Brahman by the students of the Upaniṣads, as localized Paramātmā by the Hiraṇyagarbhas or the yogīs, and as Bhagavān by the devotees. In other words, Bhagavān, or the Personality of Godhead, is the last word of the Absolute Truth. Paramātmā is the partial representation of the Personality of Godhead, and impersonal Brahman is the glowing effulgence of the Personality of Godhead, as the sun rays are to the sun-god. Less intelligent students of either of the above schools sometimes argue in favor of their own respective realization, but those who are perfect seers of the Absolute Truth know well that the above three features of the one Absolute Truth are different perspective views seen from different angles of vision.
In the Vedas it is said that persons who are attached to demigods to the exclusion of the Supreme Personality of Godhead are like the animals who follow the herdsman even though they are taken to the slaughterhouse. The materialists, like animals, also do not know how they are being misdirected by neglecting the transcendental thought of the Supreme person. No one can remain vacant of thought. It is said that an idle brain is a devil's workshop because a person who cannot think in the right way must think of something which may bring about disaster. The materialists are always worshiping some minor demigods, although this is condemned in the Bhagavad-gītā (7.20). As long as a person is illusioned by material gains, he petitions the respective demigods to draw some particular benefit which is, after all, illusory and nonpermanent. The enlightened transcendentalist is not captivated by such illusory things; therefore he is always absorbed in the transcendental thought of the Supreme in different stages of realization, namely Brahman, Paramātmā and Bhagavān. In the previous verse it is suggested that one should think of the Supersoul, which is one step higher than the impersonal thought of Brahman, as it was suggested in the case of contemplating the virāṭ-rūpa of the Personality of Godhead.
The Absolute Truth can be understood in three features—impersonal Brahman, localized Paramātmā, and Bhagavān, the Supreme Personality of Godhead. Here it is admitted that the Supreme Personality of Godhead is the last word in understanding the Absolute Truth. Even though the four Kumāras were instructed by their great learned father, Brahmā, they could not actually understand the Absolute Truth. They could only understand the Supreme Absolute Truth when they personally saw the Personality of Godhead with their own eyes. In other words, if one sees or understands the Supreme Personality of Godhead, the other two features of the Absolute Truth—namely impersonal Brahman and localized Paramātmā—are also automatically understood. Therefore the Kumāras confirm: "You are the ultimate Absolute Truth." The impersonalist may argue that since the Supreme Personality of Godhead was so nicely decorated, He was therefore not the Absolute Truth. But here it is confirmed that all the variegatedness of the absolute platform is constituted of śuddha-sattva, pure goodness. In the material world, any quality—goodness, passion or ignorance—is contaminated. Even the quality of goodness here in the material world is not free from tinges of passion and ignorance. But in the transcendental world, only pure goodness, without any tinge of passion or ignorance, exists; therefore the form of the Supreme Personality of Godhead and His variegated pastimes and paraphernalia are all pure sattva-guṇa.