According to a mantra in the Taittirīya Upaniṣad—yato vā imāni bhūtāni jāyante—this cosmic manifestation is an emanation from the Supreme Absolute Truth and it rests in the Supreme Absolute Truth. Thus the Absolute Truth has been called the ablative, causative and locative performer, and as such He must be the Supreme Personality of Godhead, for these are symptoms of personality. As the ablative performer, He is the source of all thinking, feeling and willing in this cosmic manifestation. Without thinking, feeling and willing, there is no possibility of the arrangement and design of the cosmic manifestation. Then again, He is causative, for He is the original designer of the cosmos. And He is also locative: that is, everything is resting in His energy. These attributes are all clearly attributes of His personality.
In the Chāndogya Upaniṣad (6.2.3), it is said that when the Supreme Personality of Godhead desires to become many, He glances over material nature. As also confirmed in Aitareya Upaniṣad (1.1.1), sa aikṣata: "The Lord glanced at material nature." The cosmic manifestation did not exist before His glance; therefore His glance is not materially contaminated. His seeing power existed before the material creation; therefore His body is not material. His thinking, feeling and acting are all transcendental. In other words, it should be concluded that the mind by which the Lord thinks, feels and wills is transcendental, and that the eyes by which He glances over material nature are also transcendental. Since His transcendental body and all His senses existed before the material creation, the Lord also has a transcendental mind and transcendental thinking, feeling and willing. This is the conclusion of all Vedic literature.
The word Brahman is found everywhere throughout the Upaniṣads. In Śrīmad-Bhāgavatam, Brahman, Paramātmā and Bhagavān, the Supreme Personality of Godhead, are all taken together as the Absolute Truth. Brahman and Paramātmā realization are considered stages toward the ultimate realization, which is realization of the Supreme Personality of Godhead. This is the real conclusion of all Vedic literature.
Thus according to the evidences afforded by various Vedic scriptures, the Supreme Lord Kṛṣṇa is accepted as the ultimate goal of Brahman realization. The Bhagavad-gītā (7.7) confirms that there is nothing superior to Kṛṣṇa. Madhvācārya, one of the greatest ācāryas in Brahmā’s disciplic succession, has stated in his explanation of the Vedānta-sūtra that everything can be seen through the authorities of the scriptures. He has quoted a verse from the Bhaviṣya Purāṇa in which it is stated that the Ṛg Veda, Yajur Veda, Sāma Veda, Atharva Veda, Mahābhārata, Pañcarātra and the original Rāmāyaṇa are actually Vedic evidence. The Purāṇas accepted by the Vaiṣṇavas are also considered Vedic evidence. Indeed, whatever is contained in that literature should be taken without argument as the ultimate conclusion, and all these literatures proclaim Kṛṣṇa to be the Supreme Personality of Godhead.