Atma-tattva is the science of both God and the living entity. Both the Supreme Lord and the living entity are known as atma. The Supreme Lord is called Paramatma, and the living entity is called the atma, the brahma or the jiva. Both the Paramatma and the jivatma, being transcendental to the material energy, are called atma. So Sukadeva Gosvami explains this verse with the aim of purifying the truth of both the Paramatma and the jivatma. Generally people have many wrong conceptions about both of them. The wrong conception of the jivatma is to identify the material body with the pure soul, and the wrong conception of Paramatma is to think Him on an equal level with the living entity. But both misconceptions can be removed by one stroke of bhakti-yoga, just as in the sunlight both the sun and the world and everything within the sunlight are properly seen. In the darkness one cannot see the sun, nor himself, nor the world. But in the sunlight one can see the sun, himself and the world around him. Srila Sukadeva Gosvami therefore says that for purification of both wrong conceptions, the Lord presented His eternal form before Brahmaji, being fully satisfied by Brahma's nondeceptive vow of discharging bhakti-yoga. Except for bhakti-yoga, any method for realization of atma-tattva, or the science of atma, will prove deceptive in the long run.