CC Madhya 20.151
śrī-kṛṣṇākhyaṁ paraṁ dhāma
jagad-dhāma namāmi tat
daśame — in the Tenth Canto; daśamam — the tenth subject matter; lakṣyam — to be seen; āśrita — of the sheltered; āśraya — of the shelter; vigraham — who is the form; śrī-kṛṣṇa-ākhyam — known as Lord Śrī Kṛṣṇa; param — supreme; dhāma — abode; jagat-dhāma — the abode of the universes; namāmi — I offer my obeisances; tat — to Him.
“ ‘The Tenth Canto of Śrīmad-Bhāgavatam reveals the tenth object, the Supreme Personality of Godhead, who is the shelter of all surrendered souls. He is known as Śrī Kṛṣṇa, and He is the ultimate source of all the universes. Let me offer my obeisances unto Him.’
This is a quotation from the Bhāvārtha-dīpikā, Śrīdhara Svāmī’s commentary on Śrīmad-Bhāgavatam (10.1.1). In the Tenth Canto of Śrīmad-Bhāgavatam there is a description of the āśraya-tattva, Śrī Kṛṣṇa. There are two tattvas — āśraya-tattva and āśrita-tattva. Āśraya-tattva is the objective, and āśrita-tattva is the subjective. Since the lotus feet of Lord Śrī Kṛṣṇa are the shelter of all devotees, Śrī Kṛṣṇa is called paraṁ dhāma. In the Bhagavad-gītā (10.12) it is stated, paraṁ brahma paraṁ dhāma pavitraṁ paramaṁ bhavān. Everything is resting under the lotus feet of Kṛṣṇa. In Śrīmad-Bhāgavatam (10.14.58) it is stated:
mahat-padaṁ puṇya-yaśo murāreḥ
Under the lotus feet of Śrī Kṛṣṇa, the entire mahat-tattva is existing. Since everything is under Śrī Kṛṣṇa’s protection, Śrī Kṛṣṇa is called āśraya-tattva. Everything else is called āśrita-tattva. The material creation is also called āśrita-tattva. Liberation from material bondage and the attainment of the spiritual platform are also āśrita-tattva. Kṛṣṇa is the only āśraya-tattva. In the beginning of the creation there are Mahā-Viṣṇu, Garbhodakaśāyī Viṣṇu and Kṣīrodakaśāyī Viṣṇu. They are also āśraya-tattva. Kṛṣṇa is the cause of all causes (sarva-kāraṇa-kāraṇam). To understand Kṛṣṇa perfectly, one has to make an analytical study of āśraya-tattva and āśrita-tattva.