vadanti tat tattva-vidas
tattvam yaj jnanam advayam
bhagavan iti sabdyate
vadanti—they say; tat—that; tattva-vidah—learned souls; tattvam—the Absolute Truth; yat—which; jnanam—knowledge; advayam—nondual; brahma—Brahman; iti—thus; paramatma—Paramatma; iti—thus; bhagavan—Bhagavan; iti—thus; sabdyate—is known.
" 'Learned transcendentalists who know the Absolute Truth call this nondual substance Brahman, Paramatma or Bhagavan.'
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 Paramatma. As stated in Bhagavad-gita, isvarah sarva-bhutanam hrd-dese 'rjuna tisthati: the Supreme Personality of Godhead is situated within the heart as Paramatma. He witnesses the activities of the living entities and gives them permission to act.
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