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Śrīmad-Bhāgavatam
[Canto 4, Ch. 24]
backside of the Supreme Personality of Godhead. In  Bhagavad-gītā  the Lord clearly says:
mayā tatam idam sarvam jagad avyakta-mūrtinā mat-sthāni sarva-bhūtāni na cāham teṣv avasthitaḥ
“By Me, in My unmanifested form, this entire universe is pervaded. All beings are in Me, but I am not in them.” (Bg. 9.4)
This verse explains that the Lord is spread everywhere by virtue of His Brahman feature. Everything rests in Him, yet He is not there. The conclusion is that without  bhakti-yoga , without rendering devotional service to the Lord, even an impersonalist cannot understand the  Brahma-tattva , the Brahman feature. In the  Vedānta-sūtra  it is stated:  athāto brahma-jijñāsā . This means that Brahman, Paramātmā, or Parabrahman should be understood. In  Śrīmad-Bhāgavatam  also the Absolute Truth is described as the one without a second, but He is realized in three features—impersonal Brahman, localized Paramātmā and the Supreme Personality of Godhead. The Supreme Personality of Godhead is the ultimate issue, and in this verse Lord Śiva confirms that ultimately the Absolute Truth is a person. He clearly says:  tat tvam brahma param jyotir ākāśam iva vistrtam . Here is a common example: a successful businessman may have many factories and offices, and everything rests on his order. If someone says that the entire business rests on such and such a person, it does not mean that the person is bearing all the factories and offices on his head. Rather, it is understood that by his brain or his energetic expansion, the business is running without interruption. Similarly, it is the brain and energy of the Supreme Personality of Godhead that carry on the complete manifestation of the material and spiritual worlds. The philosophy of monism, explained here very clearly, adjusts itself to the fact that the supreme source of all energy is the Supreme Personality of Godhead, Kṛṣṇa. This is described very clearly. It is also stated how the impersonal feature of Kṛṣṇa can be understood:
raso 'ham apsu kaunteya prabhāsmi śaśi-sūryayoḥ praṇavaḥ sarva-vedeṣu śabdaḥ khe pauruṣam nṛṣu
“O son of Kuntī [Arjuna], I am the taste of water, the light of the sun and moon, the syllable  om  in the Vedic  mantras ; I am the sound in ether and ability in man.” (Bg. 7.8)
In this way Kṛṣṇa can be understood as the mystic power in everything.