भगवद्रूपपूर्णाविर्भावं तत्तत्त्वं … जीवादिनियन्तृत्वेन स्फुरद्वा प्रतिपाद्यमानं वा परमात्मेति शब्द्यत इति ।
bhagavad-rūpa-pūrṇāvirbhāvaṁ tat tattvaṁ … jīvādi-niyantṛtvena sphurad vā pratipādyamānaṁ vā paramātmeti śabdyata iti |
(Bhagavat Sandarbha: 3)
“When the [Absolute] Reality in its complete manifestation in the form of Bhagavān manifests, or is to be defined, as the regulator of jīvas and so forth [i.e., of all aspects of saṁsāra], it is known as Paramātmā.”