SB 3.32.26
TEXT 26
The Supreme Personality of Godhead alone is transcendental knowledge, but according to the different process of understanding He appears differently, either as impersonal Brahman, or as Paramatma, or the Supreme Personality of Godhead, or the purusa-avatara.
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PURPORT
The word drsyadibhiḥ (d-r-i-s-y-a-d-i-b-h-i-h), drsy-adibhiḥ. According to Jiva Gosvami, drsi…, drs means jnana, the philosophical research. So by different process of philosophical research and by different conception, just like by the process of jnana-yoga the same Bhagavan or the Supreme Personality of Godhead is understood as impersonal Brahman. Similarly, by the eight divisions of yoga system, He appears as the Paramatma. But when in pure Krsna consciousness or knowledge in purity, one tries to understand the Absolute Truth, He is realized as the Supreme Personality of Godhead. The Transcendence is realized simply on the basis of knowledge. The words used here, paramatma, isvara, puman, they are all transcendental. And being transcendental, they are Supersoul. Supersoul is also described as purusa. But the word bhagavan (b-h-a-g-a-v-a-n), bhagavan is the Supreme Personality of Godhead, full of six opulences: wealth, fame, strength, beauty, knowledge and renunciation. He is the Personality of Godhead in the spiritual sky, in different spiritual skies. And the different descriptions of paramatma, isvara, puman, like that, means that the expansion of the Supreme Personality of Godhead are unlimited.
Ultimately, to understand the Supreme Personality of Godhead one has to accept bhakti-yoga. By executing jnana-yoga or dhyana-yoga one has to approach the bhakti-yoga platform, then the paramatma, isvara, brahman, puman, everything becomes clearly understood. It is recommended in the Second Canto of Bhagavata that either one is a devotee or a fruitive actor or desirous of liberation, if he is intelligent enough he should engage himself with all seriousness in the process of devotional service. And it is also explained that what is obtainable by fruitive activities, or if anyone wants to be elevated in the higher planets, or anything one desires, that can be achieved simply by execution of devotional service because that Supreme Personality of Godhead is full of six opulences and He can bestow any one of them to the respective worshiper.
In other words, the Supreme Personality of Godhead reveals Himselfs to the different thinkers as the person, or impersonal Brahman, or Paramatma. Impersonalist desires of being merged into the impersonal Brahman, but that is not achieved by worshiping the impersonal Brahman. But if one takes to devotional service but at the same time he desires to be merged into the existence of the Supreme Lord, then he can achieve that. In clear words, if somebody desires at all to merge into the existence of the Supreme, he has to execute devotional service.
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