Prabhupāda: Para-tattva is Bhagavān. Para-tattva means Kṛṣṇa, Rāma, Nārāyaṇa, Viṣṇu. These are para-tattva. Bhagavān avatāra, rāmā, nṛsiṁha, varāha, kūrma, vāmana, daśāvatāra, all avatāra. (Hindi) Or śakti-tattva, material energy, aparā-tattva, matter. Similarly cit-tattva, spiritual world. The living entities, although they are in the material world, they belong to the spiritual world. Therefore Kṛṣṇa says, apareyam. This material energy is inferior. Itas viddhi me prakṛtiṁ parām. Beyond this there is another, superior energy, jīva-bhūta, that is jīva.
Devotee: (indistinct)
Prabhupāda: Hm.
Devotee: Kṣīrodakaśāyī-Viṣṇu...
Prabhupāda: Huh?
Devotee: Kṣīrodakaśāyī-Viṣṇu is in which category?
Prabhupāda: He is para-tattva.
Devotee: And, uh...
Prabhupāda: Any viṣṇu-tattva is para-tattva.