Ādi-līlā, Chapter 2
99
they are never equal to the Lord or one with Him. The Lord who associates with the living being is the Paramātmā or supreme living being. No one, therefore, should view the tiny living beings and supreme living being to be on an equal level.
The all-pervading truth which exists eternally during the creation, maintenance and annihilation of the material world and in which the living beings rest in trance is called the impersonal Brahman.
TEXT 11
বদস্তি তত্ত্ববিদস্তবং যজ্ঞানমদ্বয়্।
ব্রহ্মেতি পরমাত্মেতি ভগবানিতি শব্দ্যতে ॥ ১১ ॥
vadanti tat tattva-vidas tattvam yaj jñānam advayam brahmeti paramātmeti bhagavān iti śabdyate
SYNONYMS
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.
TRANSLATION
“Learned transcendentalists who know the Absolute Truth say that it is nondual knowledge and is called impersonal Brahman, localized Paramātmā and the Personality of Godhead.”
PURPORT
This Sanskrit verse appears as the eleventh verse of the First Canto, Second Chapter, of  Śrīmad-Bhāgavatam , where Sūta Gosvāmī answers the questions of the sages headed by Śaunaka Rṣi concerning the essence of all scriptural instructions.  Tattva-vidaḥ  refers to persons who have knowledge of the Absolute Truth. They can certainly understand knowledge without duality because they are on the spiritual platform. The Absolute Truth is known sometimes as Brahman, sometimes as Paramātmā and sometimes as Bhagavān. Persons who are in knowledge of the truth know that one who tries to approach the Absolute simply by mental speculation will ultimately realize the impersonal Brahman, and one who tries to approach the Absolute through  yoga  practice will be able to realize Paramātmā, but one who has complete knowledge and spiritual understanding realizes the spiritual form of Bhagavān, the Personality of Godhead.
Devotees of the Absolute Truth of Godhead know that Śrī Kṛṣṇa, the son of the King of Vraja, is the Absolute Truth. They do not discriminate between Śrī Kṛṣṇa’s name, form, quality and pastimes. One who wants to separate the Lord’s absolute name, form and qualities must be understood to be lacking in absolute knowledge. A pure