Sri Sukadeva Gosvami is referring to the highest Vedic authority, Lord Brahma, who is the qualitative incarnation of Godhead. The Vedas were taught to Brahmaji in the beginning of the material creation. Although Brahmaji was to hear Vedic instructions directly from the Personality of Godhead, in order to satisfy the inquisitiveness of all prospective students of the Vedas, Brahmaji, just like a scholar, studied the Vedas three times, as generally done by all scholars. He studied with great attention, concentrating on the purpose of the Vedas, and after scrutinizingly examining the whole process, he ascertained that becoming a pure, unalloyed devotee of the Supreme Personality of Godhead Sri Krsna is the topmost perfection of all religious principles. Aid this is the last instruction of the Bhagavad-gita directly presented by the Personality of Godhead. The Vedic conclusion is thus accepted by all acaryas, and those who are against this conclusion are only veda-vada-ratas, as explained in the Bhagavad-gita (2.42).