वदन्ति तत्तत्त्वविदस्तत्त्वं यज्ज्ञानमद्वयम् ।
ब्रह्मेति परमात्मेति भगवानिति शब्द्यते ॥

vadanti tat tattva-vidas tattvaṁ yaj jñānam advayam |
brahmeti paramātmeti bhagavān iti śabdyate ||
(Śrīmad Bhāgavatam: 1.2.11)

“Knowers of the Tattva say that which is non-dual consciousness and is called Brahman, Paramātmā, and Bhagavān is the Tattva.”

Commentary

advayam iti tasyākhaṇḍatvaṁ nirdiśyānyasya tad-ananyatva-vivakṣayā tac-chaktitvam evāṅgīkaroti | tatra śakti-varga-lakṣaṇa-tad-dharmātiriktaṁ kevalaṁ jñānaṁ brahmeti śabdyate, antaryāmitvamaya-māyā-śakti-pracura-cic-chakty-aṁśa-viśiṣṭaṁ paramātmeti, paripūrṇa-sarva-śakti-viśiṣṭaṁ bhagavān iti |
(Excerpt from Krama-sandarbha-ṭīkā; excerpt from Bhakti Sandarbha: 6)

“After specifying his [i.e., the Tattva’s] indivisibility with [the word] ‘nondual’ (advayam), Sūta Gosvāmī accepts all else as being his śakti alone with the intention of [conveying] his ‘non-otherness’ (ananyatva) [i.e., of conveying the Tattva’s being the singular Absolute Reality which encompasses everything and from which nothing exists separately or independently]. In this regard, [the Tattva manifest as] pure consciousness (jñāna) devoid of his [other] attributes in the form of śaktis is called Brahman; [the Tattva] qualified by a portion of his cit-śakti and a profusion of his māyā-śakti, and constituted of being the Inner Regulator (antaryāmī) [of embodied beings in saṁsāra], [is called] Paramātmā; and [the Tattva] qualified by all śaktis in full completion [is called] Bhagavān.”

jñānaṁ cid-eka-rūpam | advayatvaṁ cāsya svayaṁ-siddha-tādṛśātādṛśa-tattvāntarābhāvāt sva-śakty-eka-sahāyatvāt, paramāśrayaṁ taṁ vinā tāsām asiddhatvāc ca | tattvam iti parama-puruṣārthatā-dyotanayā parama-sukha-rūpatvaṁ tasya bodhyate | ata eva tasya nityatvaṁ ca darśitam |
(Excerpt from Krama-sandarbha-ṭīkā; excerpt from Tattva Sandarbha: 51)

“‘Consciousness’ (jñānam) means solely consciousness (cit) in constitution. The non-duality (advayatvam) [of the Tattva], furthermore, is (1) because of the non-existence of another self-existent (svayaṁ-siddha) similar or dissimilar entity (tattva), (2) because of his [i.e., the Tattva’s] having the assistance only of his own śakti, and (3) because of their [i.e., all similar and dissimilar entities’] being non-existent without him, the Supreme Shelter. By [the word], ‘Tattva’, his nature of being constituted of the supreme bliss is conveyed by explanation of [his] being the supreme puruṣārtha. Therefore, his eternality is also shown.”

svayaṁ siddheti ātmanaiva siddhaṁ khalu svayaṁ siddham ucyate | ‘svayaṁ dāsās tapasvinaḥ’ ity atra tapasvi-dāsyam ātmanā tapasvinaiva siddhaṁ pratīyate, tadvat | tādṛśaṁ ca pareśa-vastv eva, na tu tādṛśam api jīva-caitanyam, na tv atādṛśaṁ prakṛti-kāla-lakṣaṇaṁ jaḍa-vastu; tad-abhāvād advayatvam | tayoḥ svayaṁ siddhatvābhāvaḥ kutaḥ | ity atrāha paramāśrayaṁ taṁ vineti | sva-śakty-eka-sahāye’py advaya-padaṁ prayujyate ‘dhanur-dvitīyaḥ pāṇḍur’ iti | nanu vedānte vjñānam ānandaṁ brahma iti | vijñānānada-svarūpaṁ brahma paṭhyate, iha jñānam iti katham | tatrāha tattvam iti | idam atra tattvam ity ukte sāre vastuni tattva-śabdo nīyate | sāraṁ ca sukham eva sarveṣām upāyānāṁ tad-arthatvāt | tathā ca sukha-rūpatvam api tasyāgatam | 
(Excerpt from the Tattva-sandarbha-ṭippaṇī by Śrī Baladeva Vidyābhūṣaṇa)

“Regarding, ‘self-existent’ (svayaṁ siddha), that which is existent solely by means of itself is called ‘self-existent’ (svayaṁ siddha). [It is said:] ‘Ascetics are self-servants.’ Here [in this statement], the service of ascetics appears to be accomplished (siddham) solely by the ascetics themselves [i.e., ascetics tend to all their own needs and don’t accept service from others]. Like that … [i.e., similarly the Tattva does not depend on any other entity to exist; he accomplishes he own existence by means of himself alone]. Only entities who are the Supreme Īśa [i.e., who are manifestations of the Supreme Īśa himself, e.g., his avatāras], are [referred to here as] ‘similar’ (tādṛśam) [to the Tattva], and (1) not, rather, the conscious entities known as jīvas (jīva-caitanyam) even though they are similar [to the Tattva with respect to their being by nature constituted of consciousness (cit) like the Tattva], and (2) not, rather, the ‘dissimilar’ (atādṛśam) inert existents (jaḍa-vastus) in the form of subtle material nature (prakṛti) and time. [Thus,] The non-duality [of the Tattva] is because of the absence of that [i.e., of any other self-existent entity besides himself]. [One may now wonder:] Where is the non-existence of their [i.e., all similar and dissimilar entities’] self-existentness (svayaṁ siddhatva)? Thus, the author here says, ‘Because of their being non-existent without him, the Supreme Shelter’ (Paramāśrayaṁ taṁ vinā …) [i.e., they have no self-existentness (svayaṁ siddhatva) because they are dependent upon him for their existence]. Even in the case [of the Tattva having] ‘the assistance only of his own śakti’ (sva-śakty-sahāyatva) the term ‘non-dual’ (advaya) is employed [for the Tattva] as in [the expression], ‘Pāṇdu, he whose second is [only] a bow’ [i.e., to praise Paṇḍu’s greatness as a warrior in being able to triumph in battle unassisted by other warriors, it is said that Paṇḍu’s only ‘second,’ meaning, assistance, was his own bow to imply that he triumphed single-handedly without the assistance of others, and similarly, the Tattva is said to be ‘non-dual’ (advaya) because he exists and acts entirely by means of his own śakti without dependence on any other entity].

“[An objection is raised:] ‘Well, in Vedānta, Brahmam is read to be of the nature of pure consciousness and bliss, [as in Bṛhadāraṇyaka Upaniṣad 3.9.34,] ‘Brahman is pure consciousness and bliss,’ so why here [in SB 1.2.11] is [only] ‘consciousness’ (jñānam) mentioned [and not bliss]?’ In that regard, Sūta Gosvāmī says [i.e., uses the word] Tattvam. The word Tattva [in this verse] is taken in the sense of the Supreme Object, [or, the Essence] (Sāra-vastu) as per the statement, ‘This is the tattva here’ [i.e., as it is often said, ‘This is the tattva here’ when the essence of something or the supreme aspect pf something is being spoken of, so when Śrī Sūta Gosvāmī speaks of the Tattva here, he means to imply that this entity is the Supreme Existent, or, the Essence of all that is to be known and attained]. ‘Essence’ (sāra) [alt., ‘Subject Object’], furthermore, is verily bliss (sukha) because of [bliss’] being the object of all endeavors. Thus, furthermore, his being constituted of bliss is understood [from the usage of the word ‘Tattva’].”

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