सर्वतो बृहत्तमत्वाद् ब्रह्मेति यद्विदुः, तत्खलु परमस्य पुंसो भगवतः पदमेव, निर्विकल्पतया साक्षात्कृतेः प्राथमिकत्वात्, ब्रह्मणश्च भगवत एव निर्विकल्पसत्तारूपत्वात्, विचित्ररूपादिविकल्पविशेषविशिष्टस्य भगवतस्तु साक्षात्कृतेस्तदनन्तरजत्वात्, तदीयस्वरूपभूतं तद्ब्रह्म तत्साक्षात्कारास्पदं भवतीत्यर्थः ।
sarvato bṛhattamatvād brahmeti yad viduḥ, tat khalu paramasya puṁso bhagavataḥ padam eva, nirvikalpatayā sākṣātkṛteḥ prāthamikatvāt, brahmaṇaś ca bhagavata eva nirvikalpa-sattā-rūpatvāt, vicitra-rūpādi-vikalpa-viśeṣa-viśiṣṭasya bhagavatas tu sākṣātkṛtes tad-anantarajatvāt, tadīya-svarūpa-bhūtaṁ tad brahma tat-sākṣātkārāspadaṁ bhavatīty arthaḥ |
(Bhagavat Sandarbha: 7)
“That which is known as Brahman because of [its] being the greatest of all is an aspect of the Supreme Person, Bhagavān, (1) because of direct perception (sākṣātkṛti) [of it] being initially occurrent [i.e., occurrent before that of Bhagavān] on account of [that perception’s] being indeterminate (nirvikalpa), (2) because of Brahman’s also being Bhagavān’s form of indeterminate being, and (3) because of direct perception (sākṣātkṛti) of Bhagavān, who is qualified by determinate specifics such as a wonderful form, being occurrent after that [i.e., after indeterminate perception of Brahman]. Brahman, being constituted of his [i.e., Bhagavān’s] nature, is thus the basis of direct perception (sākṣātkṛti) of him [i.e., Bhagavān, meaning, Brahman and Bhagavān are one and the same entity, the former being an indeterminate perception of that entity, and the latter being a determinate perception of that entity].”