According to Śrīla Jīva Gosvāmī's statement, in accordance with authoritative sources, Lord Kṛṣṇa is the source of all other incarnations. It is not that Lord Kṛṣṇa has any source of incarnation. All the symptoms of the Supreme Truth in full are present in the person of Lord Śrī Kṛṣṇa, and in the Bhagavad-gītā the Lord emphatically declares that there is no truth greater than or equal to Himself. In this stanza the word svayam is particularly mentioned to confirm that Lord Kṛṣṇa has no other source than Himself. Although in other places the incarnations are described as bhagavān because of their specific functions, nowhere are they declared to be the Supreme Personality. In this stanza the word svayam signifies the supremacy as the summum bonum.
The summum bonum Kṛṣṇa is one without a second. He Himself has expanded Himself in various parts, portions and particles as svayaṁ-rūpa, svayam-prakāśa, tad-ekātmā, prābhava, vaibhava, vilāsa, avatāra, āveśa, and jīvas, all provided with innumerable energies just suitable to the respective persons and personalities. Learned scholars in transcendental subjects have carefully analyzed the summum bonum Kṛṣṇa to have sixty-four principal attributes. All the expansions or categories of the Lord possess only some percentages of these attributes. But Śrī Kṛṣṇa is the possessor of the attributes cent percent. And His personal expansions such as svayam-prakāśa, tad-ekātmā up to the categories of the avatāras who are all viṣṇu-tattva, possess up to ninety-three percent of these transcendental attributes. Lord Śiva, who is neither avatāra nor āveśa nor in between them, possesses almost eighty-four percent of the attributes. But the jīvas, or the individual living beings in different statuses of life, possess up to the limit of seventy-eight percent of the attributes. In the conditioned state of material existence, the living being possesses these attributes in very minute quantity, varying in terms of the pious life of the living being. The most perfect of living beings is Brahmā, the supreme administrator of one universe. He possesses seventy-eight percent of the attributes in full. All other demigods have the same attributes in less quantity, whereas human beings possess the attributes in very minute quantity. The standard of perfection for a human being is to develop the attributes up to seventy-eight percent in full. The living being can never possess attributes like Śiva, Viṣṇu or Lord Kṛṣṇa. A living being can become godly by developing the seventy-eight-percent transcendental attributes in fullness, but he can never become a God like Śiva, Viṣṇu or Kṛṣṇa. He can become a Brahmā in due course. The godly living beings who are all residents of the planets in the spiritual sky are eternal associates of God in different spiritual planets called Hari-dhāma and Maheśa-dhāma. The abode of Lord Kṛṣṇa above all spiritual planets is called Kṛṣṇaloka or Goloka Vṛndāvana, and the perfected living being, by developing seventy-eight percent of the above attributes in fullness, can enter the planet of Kṛṣṇaloka after leaving the present material body.