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Śrīmad-Bhāgavatam
[Canto 10, Ch. 3]
called;  avyaktam —not perceivable by the material senses ( ataḥ śrīkṛṣṇa-nāmādi na bhaved grāhyam indriyaiḥ );  ādyam —You are the original cause;  brahma —You are known as Brahman;  jyotiḥ —light;  nirguṇam —without material qualities;  nirvikāram —without change, the same form of Viṣṇu perpetually;  sattā-mātram —the original substance, the cause of everything;  nirviśeṣam —You are present everywhere as the Supersoul (within the heart of a human being and within the heart of an animal, the same substance is present);  nirīham —without material desires;  saḥ —that Supreme Person;  tvam —Your Lordship;  sākṣāt —directly;  viṣṇuḥ —Lord Viṣṇu;  adhyātma-dīpaḥ —the light for all transcendental knowledge (knowing You, one knows everything:  yasmin vijñāte sarvam evaṁ vijñātaṁ bhavati ).
TRANSLATION
Śrī Devakī  said: My dear Lord, there are different Vedas, some of which describe You as unperceivable through words and the mind. Yet You are the origin of the entire cosmic manifestation. You are Brahman, the greatest of everything, full of effulgence like the sun. You have no material cause, You are free from change and deviation, and You have no material desires. Thus the Vedas say that You are the substance. Therefore, my Lord, You are directly the origin of all Vedic statements, and by understanding You, one gradually understands everything. You are different from the light of Brahman and Paramātmā, yet You are not different from them. Everything emanates from You. Indeed, You are the cause of all causes, Lord Viṣṇu, the light of all transcendental knowledge.
PURPORT
Viṣṇu is the origin of everything, and there is no difference between Lord Viṣṇu and Lord Kṛṣṇa because both of Them are  viṣṇu-tattva . From the  Rg Veda  we understand,  oṁ tad viṣṇoḥ paramaṁ padam : the original substance is the all-pervading Lord Viṣṇu, who is also Paramātmā and the effulgent Brahman. The living entities are also part and parcel of Viṣṇu, who has various energies ( parāsya śaktir vividhaiva śrūyate svābhāvikī jñāna-bala-kriyā ca ). Viṣṇu, or Kṛṣṇa, is therefore