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CC Madhya 20.158


vadanti tat tattva-vidas
tattvaṁ yaj jñānam advayam
brahmeti paramātmeti
bhagavān iti śabdyate


vadanti — they say; tat — that; tattva-vidaḥ — learned souls; tattvam — the Absolute Truth; yat — which; jñānam — knowledge; advayam — nondual; brahma — Brahman; iti — thus; paramātmā — Paramātmā; iti — thus; bhagavān — Bhagavān; iti — thus; śabdyate — is known.


“ ‘Learned transcendentalists who know the Absolute Truth call this nondual substance Brahman, Paramātmā or Bhagavān.’


This is a quotation from Śrīmad-Bhāgavatam (1.2.11).

Those who are interested in the impersonal Brahman effulgence, which is not different from the Supreme Personality of Godhead, can attain that goal by speculative knowledge. Those who are interested in practicing mystic yoga can attain the localized aspect of Paramātmā. As stated in the Bhagavad-gītā (18.61), īśvaraḥ sarva-bhūtānāṁ hṛd-deśe ’rjuna tiṣṭhati: the Supreme Personality of Godhead is situated within the heart as Paramātmā. He witnesses the activities of the living entities and gives them permission to act.

For a further explanation, see Ādi-līlā, chapter two, verse 11.