Text 49]
The Dynasty of Amśumān
45
bhagavān vāsudeveti yam gṛṇanti hi sātvatāḥ
yat—that which; tat—such; brahma param—Parabrahman, the Supreme Personality of Godhead, Kṛṣṇa; sūkṣmam—spiritual, beyond all material conceptions; aśūnyam—not impersonal or void; śūnya-kalpitam—imagined to be void by less intelligent men; bhagavān—the Supreme Personality of Godhead; vāsudeva—Kṛṣṇa; iti—thus; yam—whom; gṛṇanti—sing about; hi—indeed; sātvatāḥ—pure devotees.
TRANSLATION
The Supreme Personality of Godhead, Vāsudeva, Kṛṣṇa, is extremely difficult to understand for unintelligent men who accept Him as impersonal or void, which He is not. The Lord is therefore understood and sung about by pure devotees.
PURPORT
As stated in  Śrīmad-Bhāgavatam  (1.2.11):
vadanti tat tattva-vidas tattvam yaj jñānam advayam brahmeti paramātmeti bhagavān iti śabdyate
The Absolute Truth is realized in three phases—as Brahman, Paramātmā and Bhagavān. Bhagavān is the origin of everything. Brahman is a partial representation of Bhagavān, and Vāsudeva, the Supersoul living everywhere and in everyone's heart, is also an advanced realization of the Supreme Personality of Godhead. But when one comes to understand the Supreme Personality of Godhead ( vāsudevaḥ sarvam iti ), when one realizes that Vāsudeva is both Paramātmā and the impersonal Brahman, he is then in perfect knowledge. Kṛṣṇa is therefore described by Arjuna as  param brahma param dhāma pavitram paramam bhavān . The words  param brahma  refer to the shelter of the impersonal Brahman and also of the all-pervading Supersoul. When Kṛṣṇa says  tyaktvā deham punar janma naiti mām eti , this means that the perfect