The conclusion is that one who has no knowledge of the potencies of the Supreme Truth will realize the impersonal Brahman. Similarly, when one realizes the material potencies of the Lord but has little or no information of the spiritual potencies, he attains Paramātmā realization. Thus both Brahman and Paramātmā realization of the Absolute Truth are partial realizations. However, when one realizes
the Supreme Personality of Godhead, Śrī Kṛṣṇa, in full potency after the removal of the hiraṇmaya-pātra, one realizes vāsudevaḥ sarvam iti: (7.19) Lord Śrī Kṛṣṇa, who is known as Vāsudeva, is everything-Brahman, Paramātmā and Bhagavān. He is Bhagavān, the root, and Brahman and Paramātmā are His branches.
In the Bhagavad-gītā (6.46-47) there is a comparative analysis of the three types of transcendentalists—the worshipers of the impersonal Brahman (jñānīs), the worshipers of the Paramātmā feature (yogīs) and the devotees of Lord Śrī Kṛṣṇa (bhaktas). It is stated there that the jñānīs, those who have cultivated Vedic knowledge, are better than ordinary fruitive workers, that the yogīs are still greater than the jñānīs, and that among all yogīs, those who constantly serve the Lord with all their energies are the topmost. In summary, a philosopher is better than a laboring man, a mystic is superior to a philosopher, and of all the mystic yogīs, he who follows bhakti-yoga, constantly engaging in the service of the Lord, is the highest. Śrī Īśopaniṣad directs us toward this perfection.