The statements of the personified Vedas give clear evidence that the Vedic literature is presented only for understanding Kṛṣṇa. The Bhagavad-gītā confirms that through all the Vedas it is Kṛṣṇa alone who has to be understood. Kṛṣṇa is always enjoying, either in the material world or in the spiritual world; because He is the supreme enjoyer, for Him there is no distinction between the material and spiritual worlds. The material world is an impediment for the ordinary living entities because they are under its control, but Kṛṣṇa, being the controller of the material world, has nothing to do with the impediments it offers. Therefore, in different parts of the Upaniṣads, the Vedas declare, "The Supreme Brahman is eternal, full of all knowledge and all bliss. That one Supreme Personality of Godhead exists in the heart of every living entity." Because of His all-pervasiveness, He is able to enter not only into the hearts of the living entities, but even into the atoms also. As the Supersoul, He is the controller of all activities of the living entities. He lives within all of them and witnesses their actions, allowing them to act according to their desires and also giving them the results of their different activities. He is the living force of all things, but He is transcendental to the material qualities. He is omnipotent; He is expert in manufacturing everything, and on account of His superior, natural knowledge, He can bring everyone under His control. As such, He is everyone's master. He is sometimes manifest on the surface of the globe, but He is simultaneously within all matter. Desiring to expand Himself in multiforms, He glanced over the material energy, and thus innumerable living entities became manifest. Everything is created by His superior energy, and everything in His creation appears to be perfectly done, without deficiency. Those who aspire for liberation from this material world must therefore worship the Supreme Personality of Godhead, the ultimate cause of all causes. He is just like the total mass of earth, from which varieties of earthly pots are manufactured: the pots are made of earthly clay, they rest on earth, and after being destroyed, their elements ultimately merge back into earth,the original cause of all varieties of manifestation.
Employing this analogy of Brahman with earth, the impersonalists especially stress the Vedic statement sarvaṁ khalv idaṁ brahma: "Everything is Brahman." The impersonalists do not take into account the varieties of manifestation emanating from the supreme cause, Brahman. They simply consider that everything emanates from Brahman and after destruction merges into Brahman and that the intermediate stage of manifestation is also Brahman. But although the Māyāvādīs believe that prior to its manifestation the cosmos was in Brahman, after creation it remains in Brahman, and after destruction it merges into Brahman, they do not know what Brahman is. The Brahma-saṁhitā, however, clearly describes Brahman: "The living entities, space, time and the material elements like fire, earth, sky, water and mind constitute the total cosmic manifestation, known as Bhūḥ, Bhuvaḥ and Svaḥ, which is manifested by Govinda. It flourishes on the strength of Govinda and after annihilation enters into and is conserved in Govinda." Lord Brahma therefore says, "I worship Lord Govinda, the original personality, the cause of all causes."
The word "Brahman" indicates the greatest of all and the maintainer of everything. The impersonalists are attracted by the greatness of the sky, but because of their poor fund of knowledge they are not attracted by the greatness of Kṛṣṇa. In our practical life, however, we are attracted by the greatness of a person and not by the greatness of a big mountain. Thus the term "Brahman" actually applies to Kṛṣṇa only; therefore in the Bhagavad-gītā Arjuna concluded that Lord Kṛṣṇa is the Para-brahman, or the supreme resting place of everything.
Kṛṣṇa is the Supreme Brahman because of His unlimited knowledge, unlimited potencies, unlimited strength, unlimited influence, unlimited beauty and unlimited renunciation. Ultimately, therefore, the word "Brahman" can be applied to Kṛṣṇa only. Arjuna affirms that because the impersonal Brahman is the effulgence emanating as rays of Kṛṣṇa's transcendental body, Kṛṣṇa is the Para-brahman. Everything rests on Brahman, but Brahman itself rests on Kṛṣṇa. Therefore Kṛṣṇa is the ultimate Brahman, or Para-brahman. The material elements are accepted as the inferior energy of Kṛṣṇa. By their interaction the cosmic manifestation takes place, rests on Kṛṣṇa, and after dissolution again enters into the body of Kṛṣṇa as His subtle energy. Kṛṣṇa is therefore the cause of both manifestation and dissolution.
Sarvaṁ khalv idaṁ brahma means that everything is Lord Kṛṣṇa in the sense that everything is His energy. That is the vision of the mahā-bhāgavatas. They see everything in relation to Kṛṣṇa. The impersonalists argue that Kṛṣṇa Himself has been transformed into many and that therefore everything is Kṛṣṇa and worship of anything is worship of Him. This false argument is answered by Kṛṣṇa in the Bhagavad-gītā: although everything is a transformation of the energy of Kṛṣṇa, He is not present everywhere. He is simultaneously present and not present. By His energy He is present everywhere, but as the energetic He is not present everywhere. This simultaneous presence and nonpresence is inconceivable to our present senses. But a clear explanation is given in the beginning of the Īśopaniṣad, in which it is stated that the Supreme Lord is so complete that although unlimited energies and their transformations emanate from Kṛṣṇa, Kṛṣṇa's personality is not in the least bit transformed. Therefore, since Kṛṣṇa is the cause of all causes, intelligent persons should take shelter of His lotus feet.
Kṛṣṇa advises everyone just to surrender unto Him alone, and that is the way of Vedic instruction. Since Kṛṣṇa is the cause of all causes, He is worshiped by all kinds of sages and saints through observance of the regulative principles. As far as meditation is concerned, great personalities meditate on the transcendental form of Kṛṣṇa within the heart. In this way the minds of great personalities are always engaged in Kṛṣṇa. With their minds engaged in Kṛṣṇa, naturally the captivated devotees simply talk of Kṛṣṇa.