As stated in Śrīmad-Bhāgavatam (SB 1.2.11):
- vadanti tat tattva-vidas
- tattvaṁ yaj jñānam advayam
- brahmeti paramātmeti
- bhagavān iti śabdyate
The Absolute Truth is realized in three phases-as Brahman, Paramātmā and Bhagavān. Bhagavān is the origin of everything. Brahman is a partial representation of Bhagavān, and Vāsudeva, the Supersoul living everywhere and in everyone's heart, is also an advanced realization of the Supreme Personality of Godhead. But when one comes to understand the Supreme Personality of Godhead (vāsudevaḥ sarvam iti), when one realizes that Vāsudeva is both Paramātmā and the impersonal Brahman, he is then in perfect knowledge. Kṛṣṇa is therefore described by Arjuna as paraṁ brahma paraṁ dhāma pavitraṁ paramaṁ bhavān (BG 10.12). The words paraṁ brahma refer to the shelter of the impersonal Brahman and also of the all-pervading Supersoul. When Kṛṣṇa says tyaktvā dehaṁ punar janma naiti mām eti (BG 4.9), this means that the perfect devotee, after perfect realization, returns home, back to Godhead. Mahārāja Khaṭvāṅga accepted the shelter of the Supreme Personality of Godhead, and because of his full surrender he achieved perfection.