1056
Śrīmad-Bhāgavatam
[Canto 4, Ch. 24]
yasmāt kṣaram atīto ‘ham akṣarād api cottamaḥ ato ‘smi loke vede ca prathitaḥ puruṣottamaḥ
“Because I am transcendental, beyond both the fallible and the infallible, and because I am the greatest, I am celebrated both in the world and in the  Vedas  as that Supreme Person.” (Bg. 15.18)
The impersonalists may say that Kṛṣṇa is the impersonal Brahman, but actually the impersonal Brahman is subordinate to Kṛṣṇa, as also confirmed in  Bhagavad-gītā :
brahmaṇo hi pratiṣṭhāham amṛtasyāvyayasya ca śāśvatasya ca dharmasya sukhasyaikāntikasya ca
“And I am the basis of the impersonal Brahman, which is the constitutional position of ultimate happiness, and which is immortal, imperishable and eternal.” (Bg. 14.27)
That Kṛṣṇa is the source of the impersonal Brahman is also confirmed in  Brahma-saṁhitā :  yasya prabhā prabhavato jagadaṇḍa-koṭi  (Bs. 5.40). The impersonal Brahman is nothing but the effulgence or bodily rays of Kṛṣṇa, and in those bodily rays there are innumerable universes floating. Thus in all respects Kṛṣṇa is the Supreme Lord, and Lord Śiva is very satisfied with those who are completely surrendered to Him. Complete surrender is desired by Kṛṣṇa, as He indicates in the last chapter of  Bhagavad-gītā :
sarva-dharmān parityajya mām ekaṁ śaraṇaṁ vraja ahaṁ tvāṁ sarva-pāpebhyo mokṣayiṣyāmi mā śucaḥ
“Abandon all varieties of religion and just surrender unto Me. I shall deliver you from all sinful reaction. Do not fear.” (Bg. 18.66)
The word  sākṣāt , meaning “directly,” is very significant. There are many so-called devotees, but actually they are only  karmīs  and  jñānīs , for they are not directly devotees of Lord Kṛṣṇa. The  karmīs  sometimes offer the results of their activities to Lord Vāsudeva, and this offering is called