The Supreme God is one—Kṛṣṇa—and the demigods are delegated with powers to manage this material world. These demigods are all living entities (nityānām) with different grades of material power. They cannot be equal to the Supreme God—Nārāyaṇa, Viṣṇu, or Kṛṣṇa. Anyone who thinks that God and the demigods are on the same level is called an atheist, or pāṣaṇḍī. Even the great demigods like Brahmā and Śiva cannot be compared to the Supreme Lord. In fact, the Lord is worshiped by demigods such as Brahmā and Śiva (śiva-viriñci-nutam (S.B.11:5:33). Yet curiously enough there are many human leaders who are worshiped by foolish men under the misunderstanding of anthropomorphism or zoomorphism. Iha devatāḥ denotes a powerful man or demigod of this material world. But Nārāyaṇa, Viṣṇu, or Kṛṣṇa, the Supreme Personality of Godhead, does not belong to this world. He is above, or transcendental to, material creation. Even Śrīpāda Śaṅkarācārya, the leader of the impersonalists, maintains thatNārāyaṇa, or Kṛṣṇa, is beyond this material creation.
(BHAGAVAD-GITA------4:12-------PURPORT).

The conclusion is that one should unhesitatingly become a worshiper of Lord Kṛṣṇa, or, for that matter, His plenary expansion Nārāyaṇa, and none else. In the Vedic hymns, it is clearly said that first of all Nārāyaṇa cast a glance over matter and thus there was creation. Before creation, there was neither Brahmā nor Śiva, and what to speak of others. ŚrīpādaŚaṅkarācārya has definitely accepted this, that Nārāyaṇa is beyond the material creation and that all others are within the material creation. The whole material creation, therefore, is one with and different from Nārāyaṇa, simultaneously, and this supports the acintya-bhedābheda-tattva philosophy of Lord Śrī Caitanya Mahāprabhu. Being an emanation from the glancing potency of Nārāyaṇa, the whole material creation is nondifferent from Him. But because it is the effect of His external energy (bahiraṅgā māyā) and is aloof from the internal potency (ātma-māyā), the whole material creation is different from Him at the same time.
(SRIMAD BHAGAVATAM------2:1:39-------PURPORT).

The Lord therefore exists in His impersonal form by such expansion of energy, and the complete creation rests on His impersonal feature. Nonetheless He keeps Himself distinct from such creation as the pūrṇam (or complete), and so no one should wrongly think that His personal feature is not existent due to His impersonal unlimited expansions. The impersonal expansion is a manifestation of His energy, and He is always in His personal feature despite His innumerable unlimited expansions of impersonal energies (Bg. 9.5-7). For human intelligence it is very difficult to conceive how the whole creation rests on His expansion of energy, but the Lord has given a very good example in the Bhagavad-gītā. It is said that although the air and the atoms rest within the huge expansion of the sky, which is like the resting reservoir of everything materially created, still the sky remains separate and unaffected. Similarly although the Supreme Lord maintains everything created by His expansion of energy, He always remains separate. This is accepted even by Śaṅkarācārya, the great advocate of the impersonal form of the Absolute. He says nārāyaṇaḥ paro 'vyaktāt, or Nārāyaṇa exists separately, apart from the impersonal creative energy.
(SRIMAD BHAGAVATAM------2:5:21-------PURPORT).

The Supreme Personality of Godhead is beyond the material creation. It is admitted even by impersonalists like Śaṅkarācārya that Nārāyaṇa is transcendental to this material creation. As such, when one actually engages in the service of the Lord in various forms, either Nārāyaṇa or Rādhā-Kṛṣṇa or Sītā-Rāma, he is understood to be on the platform of liberation. The Bhāgavatam also confirms that liberation means to be situated in one's constitutional position. Since a living entity is eternally the servitor of the Supreme Lord, when one seriously and sincerely engages in the transcendental loving service of the Lord, he is situated in the position of liberation. One should try to associate with a liberated person, and then the problems of life, namely birth and death, can be solved.
(SRIMAD BHAGAVATAM------3:31:47-------PURPORT).

It is said that the transcendental name, qualities, activities, paraphernalia, etc., of the Supreme Personality of Godhead cannot be understood with our material senses. The attempt of the empiric philosophers to understand the Absolute Truth by speculation is always futile because their process of understanding, their objective and the instruments by which they try to understand the Absolute Truth are all material. The Lord is aprākṛta, beyond the creation of the material world. This fact is also accepted by the great impersonalistŚaṅkarācārya: nārāyaṇaḥ paro 'vyaktād aṇḍam avyakta-sambhavam. Avyakta, or the original material cause, is beyond this material manifestation and is the cause of the material world. Because Nārāyaṇa, the Supreme Personality of Godhead, is beyond the material world, one cannot speculate upon Him by any material method. One has to understand the Supreme Personality of Godhead simply by the transcendental method of Kṛṣṇa consciousness. This is confirmed in Bhagavad-gītā (18.55). Bhaktyā mām abhijānāti: only by devotional service can one understand the transcendental form of the Lord. The difference between the impersonalists and the personalists is that the impersonalists, limited by their speculative processes, cannot even approach the Supreme Personality of Godhead, whereas the devotees please the Supreme Personality of Godhead through His transcendental loving service.
(SRIMAD BHAGAVATAM------4:7:31-------PURPORT).

Lord Brahmā was born out of the transcendental body of Lord Viṣṇu, and Lord Śiva was born out of the body of Brahmā. Lord Viṣṇu, therefore, is the supreme cause. In the Vedas also it is stated that in the beginning there was only Viṣṇu, Nārāyaṇa; there was no Brahmā or Śiva. Similarly, Śaṅkarācārya confirmed this: nārāyaṇaḥ paraḥ. Nārāyaṇa, or Lord Viṣṇu, is the origin, and Brahmā and Śiva are manifested after creation. Lord Viṣṇu is also ātmeśvara, the Supersoul in everyone. Under His direction, everything is prompted from within. For example, in the beginning of the Śrīmad-Bhāgavatam it is stated, tene brahma hṛdā: He first educated Lord Brahmā from within.
(SRIMAD BHAGAVATAM------4:7:50---PURPORT).

The highest blunder committed by the impersonalist is to think that when the incarnation of God comes, He accepts a form of matter in the mode of goodness. Actually the form of Kṛṣṇa or Nārāyaṇa is transcendental to any material idea. Even the greatest impersonalist, Śaṅkarācārya, has admitted, nārāyaṇaḥ paro 'vyaktāt: the material creation is caused by the avyakta, the impersonal manifestation of matter or the nonphenomenal total reservoir of matter, and Kṛṣṇa is transcendental to that material conception. This is expressed in the Śrīmad-Bhāgavatam as śuddha-sattva, or transcendental. The Lord does not belong to the material mode of goodness, for He is above the position of material goodness. He belongs to the transcendental, eternal status of bliss and knowledge.
(SRIMAD BHAGAVATAM------10:2:35---PURPORT).

In the Laghu-bhāgavatāmṛta Śrīla Rūpa Gosvāmī has explained Kṛṣṇa's being both Kṣīrodakaśāyī Viṣṇu and Nārāyaṇa in the spiritual sky and expanding in the quadruple forms known as Vāsudeva, Saṅkarṣaṇa, Pradyumna and Aniruddha. He has refuted the idea that Kṛṣṇa is an incarnation of Nārāyaṇa. Some devotees think that Nārāyaṇa is the original Personality of Godhead and that Kṛṣṇa is an incarnation. Even Śaṅkarācārya, in his commentary on the Bhagavad-gītā, has accepted Nārāyaṇa as the transcendental Personality of Godhead who appeared as Kṛṣṇa, the son of Devakī and Vasudeva. Therefore this matter may be difficult to understand. But the Gauḍīya Vaiṣṇava-sampradāya, headed by Rūpa Gosvāmī, has established the principle of the Bhagavad-gītā that everything emanates from Kṛṣṇa, who says in the Bhagavad-gītā, ahaṁ sarvasya prabhavaḥ: (B.G.10:8) "I am the original source of everything." "Everything" includes Nārāyaṇa. Therefore Rūpa Gosvāmī, in his Laghu-bhāgavatāmṛta, has established that Kṛṣṇa, not Nārāyaṇa, is the original Personality of Godhead.
(SRI CAITANYA CARITAMRTA-------1:5:132-------PURPORT).

The Personality of Godhead is worshiped by exalted demigods like Lord Brahmā and Lord Śiva. The original Māyāvādī sannyāsī, Śaṅkarācārya, also accepted the fact that the Lord's form is transcendental: nārāyaṇaḥ paro ’vyaktāt. "Nārāyaṇa, the Supreme Personality of Godhead, is beyond the avyakta, the unmanifested material energy." Avyaktād aṇḍa-sambhavaḥ: "This material world is a creation of that unmanifested material energy." However, Nārāyaṇa has His own eternal form, which is not created by the material energy. Simply by worshiping the form of the Lord, one is purified. However, Māyāvādī sannyāsīs are impersonalist philosophers, and they describe the form of the Lord as māyā, or false. How can one be purified by worshiping something false? Māyāvādī philosophers have no sufficient reason for being impersonalists. They blindly follow a principle that cannot be supported by reason or argument.
(SRI CAITANYA CARITAMRTA-------1:17:104-------PURPORT).

Here is a correct description of the Supreme Lord, given by the Lord Himself. The words sarvasya pra-bhavaḥ indicate that Kṛṣṇa is the creator of everyone, including Brahmā, Viṣṇu and Śiva. And because these three principal deities of the material world are created by the Lord, the Lord is the creator of all that exists in the material and spiritual worlds. In the Atharva Veda (Gopāla-tāpanī Upaniṣad 1.24) it is similarly said, "He who existed before the creation of Brahmā and who enlightened Brahmā with Vedic knowledge is Lord Śrī Kṛṣṇa." Similarly, the Nārāyaṇa Upaniṣad (1) states, "Then the Supreme Person, Nārāyaṇa, desired to create all living beings. Thus from Nārāyaṇa, Brahmā was born. Nārāyaṇacreated all the Prajāpatis. Nārāyaṇa created Indra. Nārāyaṇa created the eight Vasus. Nārāyaṇa created the eleven Rudras. Nārāyaṇa created the twelve Ādityas." Since Nārāyaṇa is a plenary manifestation of Lord Kṛṣṇa, Nārāyaṇa and Kṛṣṇa are one and the same. The Nārāyaṇa Upaniṣad (4) also states, "Devakī's son (Kṛṣṇa) is the Supreme Lord." The identity ofNārāyaṇa with the supreme cause has also been accepted and confirmed by Śrīpāda Śaṅkarācārya, even though Śaṅkara does not belong to the Vaiṣṇava, or personalist, cult. The Atharva Veda (Mahā Upaniṣad 1) also states, "Only Nārāyaṇa existed in the beginning, when neither Brahmā, nor Śiva, nor fire, nor water, nor stars, nor sun, nor moon existed. The Lord does not remain alone but creates as He desires." Kṛṣṇa Himself states in the Mokṣa-dharma, "I created the Prajāpatis and the Rudras. They do not have complete knowledge of Me because they are covered by My illusory energy." It is also stated in the Varāha Purāṇa: "Nārāyaṇa is the Supreme Personality of Godhead, and from Him the four-headed Brahmā was manifested, as well as Rudra, who later became omniscient."
(SRI ISOPANISHAD).

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