भगवानिति शब्दोऽयं तथा पुरुष इत्यपि ।
वर्तते निरुपाधिश्च वासुदेवेऽखिलात्मनि ॥
bhagavān iti śabdo’yaṁ tathā puruṣa ity api |
vartate nirupādhiś ca vāsudeve’khilātmani ||
(Padma Purāṇa; cited in Tattva Sandarbha 30)
“The words ‘Bhagavān‘ and ‘Puruṣa’ free from upādhis (limiting modifiers) refer to Vāsudeva, the Self of all.”