In Vedic literatures, it is said that the Absolute Truth, Personality of Godhead, is the chief amongst all living personalities. All living beings, beginning from the first created being, Brahmā, down to the smallest ant, are individual living beings. And above Brahmā, there are even other living beings with individual capacities, and the Personality of Godhead is also a similar living being. And He is an individual as are the other living beings. But the Supreme Lord, or the supreme living being, has the greatest intelligence, and He possesses supermost inconceivable energies of all different varieties. If a man's brain can produce a space satellite, one can very easily imagine how brains higher than man can produce similarly wonderful things which are far superior. The reasonable person will easily accept this argument, but there are stubborn atheists who would never agree. Śrīla Vyāsadeva, however, at once accepts the supreme intelligence as the parameśvara. He offers his respectful obeisances unto the supreme intelligence addressed as the para or the parameśvara or the Supreme Personality of Godhead. And that parameśvara is Śrī Kṛṣṇa, as admitted in Bhagavad-gītā and other scriptures delivered by Śrī Vyāsadeva and specifically in this Śrīmad-Bhāgavatam. In Bhagavad-gītā, the Lord says that there is no other para-tattva (summum bonum) than Himself. Therefore, Śrī Vyāsadeva at once worships the para-tattva, Śrī Kṛṣṇa, whose transcendental activities are described in the Tenth Canto.
Unscrupulous persons go immediately to the Tenth Canto and especially to the five chapters which describe the Lord's rāsa dance. This portion of the Śrīmad-Bhāgavatam is the most confidential part of this great literature. Unless one is thoroughly accomplished in the transcendental knowledge of the Lord, one is sure to misunderstand the Lord's worshipable transcendental pastimes called rāsa dance and His love affairs with the gopīs. This subject matter is highly spiritual, and only the liberated persons who have gradually attained to the stage of paramahaṁsa can transcendentally relish this rāsa dance. Śrīla Vyāsadeva therefore gives the reader the chance to gradually develop spiritual realization before actually relishing the essence of the pastimes of the Lord. Therefore, he purposely invokes a Gāyatrī mantra, dhīmahi. This Gāyatrī mantra is meant for spiritually advanced people. When one is successful in chanting the Gāyatrī mantra, he can enter into the transcendental position of the Lord. One must therefore acquire brahminical qualities or be perfectly situated in the quality of goodness in order to chant the Gāyatrī mantra successfully and then attain to the stage of transcendentally realizing the Lord, His name, His fame, His qualities and so on.
Śrīmad-Bhāgavatam is the narration of the svarūpa of the Lord manifested by His internal potency, and this potency is distinguished from the external potency which has manifested the cosmic world, which is within our experience. Śrīla Vyāsadeva makes a clear distinction between the two in this śloka. Śrī Vyāsadeva says herein that the manifested internal potency is real, whereas the external manifested energy in the form of material existence is only temporary and illusory like the mirage in the desert. In the desert mirage there is no actual water. There is only the appearance of water. Real water is somewhere else. The manifested cosmic creation appears as reality. But reality, of which this is but a shadow, is in the spiritual world. Absolute Truth is in the spiritual sky, not the material sky. In the material sky everything is relative truth. That is to say, one truth depends on something else. This cosmic creation results from interaction of the three modes of nature, and the temporary manifestations are so created as to present an illusion of reality to the bewildered mind of the conditioned soul, who appears in so many species of life, including the higher demigods, like Brahmā, Indra, Candra, and so on. In actuality, there is no reality in the manifested world. There appears to be reality, however, because of the true reality which exists in the spiritual world, where the Personality of Godhead eternally exists with His transcendental paraphernalia.