"The Vedas and Purāṇas are one and the same in purpose. They ascertain the Absolute Truth, which is greater than everything else. The Absolute Truth is ultimately realized as the Absolute Personality of Godhead with absolute controlling power. As such, the Absolute Personality of Godhead must be completely full of opulence, strength, fame, beauty, knowledge and renunciation. Yet the transcendental Personality of Godhead is astonishingly ascertained as impersonal.
"The impersonal description of the Absolute Truth in the Vedas is given to nullify the mundane conception of the absolute whole. Personal features of the Lord are completely different from all kinds of mundane features. The living entities are all individual persons, and they are all parts and parcels of the supreme whole. If the parts and parcels are individual persons, the source of their emanation must not be impersonal. He is the Supreme Person amongst all the relative persons.
"The Vedas inform us that from Him (Brahman) everything emanates, and on Him everything rests. And after annihilation, everything merges in Him only. Therefore, He is the ultimate dative, causative and accommodating cause of all causes. And these causes cannot be attributed to an impersonal object.
"The Vedas inform us that He alone became many, and when He so desires He glances over material nature. Before He glanced over material nature there was no material cosmic creation. Therefore, His glance is not material. Material mind or senses were unborn when the Lord glanced over material nature. Thus evidence in the Vedas proves that beyond a doubt the Lord has transcendental eyes and a transcendental mind. They are not material. His impersonality therefore is a negation of His materiality, but not a denial of His transcendental personality.
"Brahman ultimately refers to the Personality of Godhead. Impersonal Brahman realization is just the negative conception of the mundane creations. Paramātmā is the localized aspect of Brahman within all kinds of material bodies. Ultimately the Supreme Brahman realization is the realization of the Personality of Godhead. Lord Śrī Kṛṣṇa is that Supreme Personality of Godhead according to all evidence of the revealed scriptures. He is the ultimate source of viṣṇu-tattvas.
"The Purāṇas are also supplementary to the Vedas. The Vedic mantras are too difficult for an ordinary man. Women, śūdras and the so-called twice-born higher castes are unable to penetrate into the sense of the Vedas. And thus the Mahābhārata as well as the Purāṇas are made easy to explain the truths of the Vedas. In his prayers before the boy Śrī Kṛṣṇa, Brahmā said that there is no limit to the fortune of the residents of Vrajabhūmi headed by Śrī Nanda Mahārāja and Yaśodāmayī because the eternal Absolute Truth has become their intimate relative.
"The Vedic mantra maintains that the Absolute Truth has no legs and no hands and yet goes faster than all and accepts everything that is offered to Him in devotion. The latter statements definitely suggest the personal features of the Lord, although His hands and legs are distinguished from mundane hands and legs or other senses.
"Brahman, therefore, is never impersonal, but when such mantras are indirectly interpreted, it is wrongly thought that the Absolute Truth is impersonal. The Absolute Truth Personality of Godhead is full of all opulences, and therefore He has a transcendental form of full existence, knowledge and bliss. How then can one establish that the Absolute Truth is impersonal?
"Brahman, being full of opulences, is understood to have manifold energies, and all these energies are classified under three headings under the authority of Viṣṇu Purāṇa (6.7.61), which says that the transcendental energies of Lord Viṣṇu are primarily three. whereas the material energy is an inferior one, which is sprouted out of ignorance.
"The energy of the living entities is technically called kṣetrajña energy. This kṣetrajña-śakti, although equal in quality with the Lord, becomes overpowered by material energy out of ignorance and thus suffers all sorts of material miseries. In other words, the living entities are located in the marginal energy between the superior (spiritual) and inferior (material) energies, and in proportion to the living being's contact with either the material or spiritual energies, the living entity is situated in proportionately higher and lower levels of existence.
"The Lord is beyond the inferior and marginal energies as above mentioned, and His spiritual energy is manifested in three different phases: as eternal existence, eternal bliss and eternal knowledge. As far as eternal existence is concerned, it is conducted by the sandhinī potency; similarly, bliss and knowledge are conducted by the hlādinī and saṁvit potencies respectively. As the supreme energetic Lord, He is the supreme controller of the spiritual, marginal and material energies. And all these different types of energies are connected with the Lord in eternal devotional service.
"The Supreme Personality of Godhead is thus enjoying in His transcendental eternal form. Is it not astounding that one dares to call the Supreme Lord nonenergetic? The Lord is the controller of all energies, and the living entities are parts and parcels of one of the energies. Therefore there is a gulf of difference between the Lord and the living entities. How then can one say that the Lord and the living entities are one and the same? In the Bhagavad-gītā also the living entities are described as belonging to the superior energy of the Lord. According to the principles of intimate correlation between the energy and the energetic, both of them are nondifferent also. Therefore, the Lord and the living entities are nondifferent as the energy and the energetic.