There is a common controversy over whether the Supreme Absolute Truth is personal or impersonal. As far as Bhagavad-gītā is concerned, the Absolute Truth is the Personality of Godhead, Śrī Kṛṣṇa, and this is confirmed in every step. In this verse, in particular, it is stressed that the Absolute Truth is a person. That the Personality of Godhead is the Supreme Absolute Truth is also the affirmation of the Brahma-saṁhitā: īśvaraḥ paramaḥ kṛṣṇaḥ sac-cid-ānanda-vigrahaḥ; that is, the Supreme Absolute Truth Personality of Godhead is Lord Kṛṣṇa, who is the primeval Lord, the reservoir of all pleasure, Govinda, and the eternal form of complete bliss and knowledge. These authorities leave no doubt that the Absolute Truth is the Supreme Person, the cause of all causes.
(Bhagavad-Gita-----7:7-----purport).

The impersonalist puts more stress on the word arūpam. But this arūpam is not impersonal. It indicates the transcendental form of eternity, bliss and knowledge as described in the Brahma-saṁhitā quoted above. Other verses in the Śvetāśvatara Upaniṣad (3.8-9) substantiate this as follows:
vedāham etaṁ puruṣaṁ mahāntam
āditya-varṇaṁ tamasaḥ parastāt
tam eva viditvāti mṛtyum eti
nānyaḥ panthā vidyate 'yanāya
yasmāt paraṁ nāparam asti kiñcid
yasmān nāṇīyo no jyāyo 'sti kiñcit
vṛkṣa iva stabdho divi tiṣṭhaty ekas
tenedaṁ pūrṇaṁ puruṣeṇa sarvam
"I know that Supreme Personality of Godhead who is transcendental to all material conceptions of darkness. Only he who knows Him can transcend the bonds of birth and death. There is no way for liberation other than this knowledge of that Supreme Person.
(Bhagavad-Gita-----7:7-----purport).

In the Brahma-saṁhitā it is stated that the Personality of Godhead cannot be understood simply by study of the Vedānta literature. Only by the mercy of the Supreme Lord can the Personality of the Supreme be known. Therefore in this verse it is clearly stated that not only are the worshipers of the demigods less intelligent, but those nondevotees who are engaged in Vedānta and speculation on Vedic literature without any tinge of true Kṛṣṇa consciousness are also less intelligent, and for them it is not possible to understand God's personal nature. Persons who are under the impression that the Absolute Truth is impersonal are described as abuddhayaḥ, which means those who do not know the ultimate feature of the Absolute Truth. In the Śrīmad-Bhāgavatam it is stated that supreme realization begins from the impersonal Brahman and then rises to the localized Supersoul—but the ultimate word in the Absolute Truth is the Personality of Godhead. Modern impersonalists are still less intelligent, for they do not even follow their great predecessor Śaṅkarācārya, who has specifically stated that Kṛṣṇa is the Supreme Personality of Godhead. Impersonalists, therefore, not knowing the Supreme Truth, think Kṛṣṇa to be only the son of Devakī and Vasudeva, or a prince, or a powerful living entity. This is also condemned in the Bhagavad-gītā (9.11). Avajānanti māṁ mūḍhā mānuṣīṁ tanum āśritam: "Only the fools regard Me as an ordinary person."
(Bhagavad-Gita-----7:24-----purport).

The supreme abode of the Personality of Godhead, Kṛṣṇa, is described in the Brahma-saṁhitā as cintāmaṇi-dhāma, a place where all desires are fulfilled. The supreme abode of Lord Kṛṣṇa, known as Goloka Vṛndāvana, is full of palaces made of touchstone. There are also trees, called "desire trees," that supply any type of eatable upon demand, and there are cows, known as surabhi cows, which supply a limitless supply of milk. In this abode, the Lord is served by hundreds of thousands of goddesses of fortune (Lakṣmīs), and He is called Govinda, the primal Lord and the cause of all causes.
(Bhagavad-Gita-----8:21-----purport).

The Lord is accustomed to blow His flute (veṇuṁ kvaṇantam). His transcendental form is the most attractive in all the worlds—His eyes are like lotus petals, and the color of His body is like the color of clouds. He is so attractive that His beauty excels that of thousands of Cupids. He wears saffron cloth, a garland around His neck and a peacock feather in His hair. In the Bhagavad-gītā Lord Kṛṣṇa gives only a small hint of His personal abode, Goloka Vṛndāvana, which is the supermost planet in the spiritual kingdom. A vivid description is given in the Brahma-saṁhitā. Vedic literatures (Kaṭha Upaniṣad 1.3.11) state that there is nothing superior to the abode of the Supreme Godhead, and that that abode is the ultimate destination (puruṣān na paraṁ kiñcit sā kāṣṭhā paramā gatiḥ). When one attains to it, he never returns to the material world. Kṛṣṇa's supreme abode and Kṛṣṇa Himself are nondifferent, being of the same quality. On this earth, Vṛndāvana, ninety miles southeast of Delhi, is a replica of that supreme Goloka Vṛndāvana located in the spiritual sky. When Kṛṣṇa descended on this earth, He sported on that particular tract of land known as Vṛndāvana, comprising about eighty-four square miles in the district of Mathurā, India.
(Bhagavad-Gita-----8:21-----purport).

It is here clearly stated that the supreme destination, from which there is no return, is the abode of Kṛṣṇa, the Supreme Person. The Brahma-saṁhitā describes this supreme abode as ānanda-cinmaya-rasa, a place where everything is full of spiritual bliss. All the variegatedness manifest there is of the quality of spiritual bliss—nothing there is material. That variegatedness is expanded as the spiritual expansion of the Supreme Godhead Himself, for the manifestation there is totally of the spiritual energy, as explained in Chapter Seven. As far as this material world is concerned, although the Lord is always in His supreme abode, He is nonetheless all-pervading by His material energy. So by His spiritual and material energies He is present everywhere—both in the material and in the spiritual universes. Yasyāntaḥ-sthāni means that everything is sustained within Him, within either His spiritual or material energy. The Lord is all-pervading by these two energies.
(Bhagavad-Gita-----8:22-----purport).

The Brahma-saṁhitā (5.37) also confirms that although the Lord is always in the supreme abode, Goloka Vṛndāvana, He is all-pervading, so that everything is going on nicely (goloka eva nivasaty akhilātma-bhūtaḥ). As stated in the Vedas (Śvetāśvatara Upaniṣad 6.8), parāsya śaktir vividhaiva śrūyate/ svābhāvikī jñāna-bala-kriyā ca: (Cc. Madhya 13.65, purport) His energies are so expansive that they systematically conduct everything in the cosmic manifestation without a flaw, although the Supreme Lord is far, far away.
(Bhagavad-Gita-----8:22-----purport).

Lord Śrī Kṛṣṇa's name, fame, pastimes, etc., cannot be understood by material senses. Only to one who is engaged in pure devotional service under proper guidance is He revealed. In the Brahma-saṁhitā (5.38) it is stated, premāñjana-cchurita-bhakti-vilocanena santaḥ sadaiva hṛdayeṣu vilokayanti: one can see the Supreme Personality of Godhead, Govinda, always within himself and outside himself if one has developed the transcendental loving attitude towards Him. Thus for people in general He is not visible. Here it is said that although He is all-pervading, everywhere present, He is not conceivable by the material senses. This is indicated here by the word avyakta-mūrtinā. But actually, although we cannot see Him, everything is resting in Him.
(Bhagavad-Gita-----9:4-----purport).

In the Upaniṣads it is stated, yad-bhīṣā vātaḥ pavate: "It is out of the fear of the Supreme Lord that the wind is blowing." (Taittirīya Upaniṣad 2.8.1) In the Bṛhad-āraṇyaka Upaniṣad (3.8.9) it is stated, etasya vā akṣarasya praśāsane gārgi sūrya-candramasau vidhṛtau tiṣṭhata etasya vā akṣarasya praśāsane gārgi dyāv-āpṛthivyau vidhṛtau tiṣṭhataḥ. "By the supreme order, under the superintendence of the Supreme Personality of Godhead, the moon, the sun, and the other great planets are moving." In the Brahma-saṁhitā (5.52) also it is stated,
yac-cakṣur eṣa savitā sakala-grahāṇāṁ
rājā samasta-sura-mūrtir aśeṣa-tejāḥ
yasyājñayā bhramati sambhṛta-kāla-cakro
govindam ādi-puruṣaṁ tam ahaṁ bhajāmi
This is a description of the movement of the sun. It is said that the sun is considered to be one of the eyes of the Supreme Lord and that it has immense potency to diffuse heat and light. Still it is moving in its prescribed orbit by the order and the supreme will of Govinda. So, from the Vedic literature we can find evidence that this material manifestation, which appears to us to be very wonderful and great, is under the complete control of the Supreme Personality of Godhead. This will be further explained in the later verses of this chapter.
(Bhagavad-Gita-----9:6-----purport).

One should not think, in this connection, that the Supreme Personality of Godhead has no engagement. In His spiritual world He is always engaged. In the Brahma-saṁhitā (5.6) it is stated, ātmārāmasya tasyāsti prakṛtyā na samāgamaḥ: "He is always involved in His eternal, blissful, spiritual activities, but He has nothing to do with these material activities." Material activities are being carried on by His different potencies. The Lord is always neutral in the material activities of the created world. This neutrality is mentioned here with the word udāsīna-vat. Although He has control over every minute detail of material activities, He is sitting as if neutral. The example can be given of a high-court judge sitting on his bench.
(Bhagavad-Gita-----9:9-----purport).

From the other explanations of the previous verses in this chapter, it is clear that the Supreme Personality of Godhead, although appearing like a human being, is not a common man. The Personality of Godhead, who conducts the creation, maintenance and annihilation of the complete cosmic manifestation, cannot be a human being. Yet there are many foolish men who consider Kṛṣṇa to be merely a powerful man and nothing more. Actually, He is the original Supreme Personality, as is confirmed in the Brahma-saṁhitā (īśvaraḥ paramaḥ kṛṣṇaḥ); He is the Supreme Lord.
(Bhagavad-Gita-----9:11-----purport).

There are many īśvaras, controllers, and one appears greater than another. In the ordinary management of affairs in the material world, we find some official or director, and above him there is a secretary, and above him a minister, and above him a president. Each of them is a controller, but one is controlled by another. In the Brahma-saṁhitā it is said that Kṛṣṇa is the supreme controller; there are many controllers undoubtedly, both in the material and spiritual world, but Kṛṣṇa is the supreme controller (īśvaraḥ paramaḥ kṛṣṇaḥ). and His body is sac-cid-ānanda, nonmaterial.
(Bhagavad-Gita-----9:11-----purport).

There are also many impersonalists who deride temple worship. They say that since God is everywhere, why should one restrict himself to temple worship? But if God is everywhere, is He not in the temple or in the Deity? Although the personalist and the impersonalist will fight with one another perpetually, a perfect devotee in Kṛṣṇa consciousness knows that although Kṛṣṇa is the Supreme Personality, He is all-pervading, as confirmed in the Brahma-saṁhitā. Although His personal abode is Goloka Vṛndāvana and He is always staying there, by His different manifestations of energy and by His plenary expansion He is present everywhere in all parts of the material and spiritual creation.
(Bhagavad-Gita-----9:11-----purport).

As stated in the Brahma-saṁhitā, Lord Kṛṣṇa is the Supreme Lord. No one is greater than Him; He is the cause of all causes. Here it is also stated by the Lord personally that He is the cause of all the demigods and sages. Even the demigods and great sages cannot understand Kṛṣṇa; they can understand neither His name nor His personality, so what is the position of the so-called scholars of this tiny planet? No one can understand why this Supreme God comes to earth as an ordinary human being and executes such wonderful, uncommon activities. One should know, then, that scholarship is not the qualification necessary to understand Kṛṣṇa. Even the demigods and the great sages have tried to understand Kṛṣṇa by their mental speculation, and they have failed to do so. In the Śrīmad-Bhāgavatam also it is clearly said that even the great demigods are not able to understand the Supreme Personality of Godhead. They can speculate to the limits of their imperfect senses and can reach the opposite conclusion of impersonalism, of something not manifested by the three qualities of material nature, or they can imagine something by mental speculation, but it is not possible to understand Kṛṣṇa by such foolish speculation.
(Bhagavad-Gita-----10:2-----purport).

The three puruṣa-avatāras are described in Śrīmad-Bhāgavatam. They are also described in the Sātvata-tantra. Viṣṇos tu trīṇi rūpāṇi puruṣākhyāny atho viduḥ: the Supreme Personality of Godhead manifests three features—as Kāraṇodakaśāyī Viṣṇu, Garbhodakaśāyī Viṣṇu and Kṣīrodakaśāyī Viṣṇu—in this material manifestation. The Mahā-Viṣṇu, or Kāraṇodakaśāyī Viṣṇu, is described in the Brahma-saṁhitā (5.47). Yaḥ kāraṇārṇava-jale bhajati sma yoga-nidrām: the Supreme Lord, Kṛṣṇa, the cause of all causes, lies down in the cosmic ocean as Mahā-Viṣṇu. Therefore the Supreme Personality of Godhead is the beginning of this universe, the maintainer of the universal manifestations, and the end of all energy.
(Bhagavad-Gita-----10:20-----purport).

There are twelve Ādityas, of which Kṛṣṇa is the principal. Among all the luminaries shining in the sky, the sun is the chief, and in the Brahma-saṁhitā the sun is accepted as the glowing eye of the Supreme Lord. There are fifty varieties of wind blowing in space, and of these winds the controlling deity, Marīci, represents Kṛṣṇa.
(Bhagavad-Gita-----10:21-----purport).

Whoever knows Kṛṣṇa's transcendental body, activities and perfection, after quitting his body, returns to Him and doesn't come back again to this miserable world. Therefore one should know that Kṛṣṇa's activities are different from others. The best policy is to follow the principles of Kṛṣṇa; that will make one perfect. It is also stated that there is no one who is master of Kṛṣṇa; everyone is His servant. The Caitanya-caritāmṛta (CC.1:5:142) confirms, ekale īśvara kṛṣṇa, āra saba bhṛtya: only Kṛṣṇa is God, and everyone else is His servant. Everyone is complying with His order. There is no one who can deny His order. Everyone is acting according to His direction, being under His superintendence. As stated in theBrahma-saṁhitā, He is the cause of all causes.
(Bhagavad-Gita-----11:43-----purport).

In the Brahma-saṁhitā (5.39) it is stated, rāmādi-mūrtiṣu kalā-niyamena tiṣṭhan: the Lord is eternally situated in hundreds and thousands of forms, and the main forms are those like Rāma, Nṛsiṁha, Nārāyaṇa, etc. There are innumerable forms. But Arjuna knew that Kṛṣṇa is the original Personality of Godhead assuming His temporary universal form. He is now asking to see the form of Nārāyaṇa, a spiritual form. This verse establishes without any doubt the statement of the Śrīmad-Bhāgavatam that Kṛṣṇa is the original Personality of Godhead and all other features originate from Him. He is not different from His plenary expansions, and He is God in any of His innumerable forms.
(Bhagavad-Gita-----11:46-----purport).

When Kṛṣṇa appeared as the son of Vasudeva and Devakī, He first of all appeared as four-armed Nārāyaṇa, but when He was requested by His parents, He transformed Himself into an ordinary child in appearance. Similarly, Kṛṣṇa knew that Arjuna was not interested in seeing a four-handed form, but since Arjuna asked to see this four-handed form, Kṛṣṇa also showed him this form again and then showed Himself in His two-handed form. The word saumya-vapuḥ is very significant. Saumya-vapuḥ is a very beautiful form; it is known as the most beautiful form. When He was present, everyone was attracted simply by Kṛṣṇa's form, and because Kṛṣṇa is the director of the universe, He just banished the fear of Arjuna, His devotee, and showed him again His beautiful form of Kṛṣṇa. In the Brahma-saṁhitā (5.38) it is stated, premāñjana-cchurita-bhakti-vilocanena: only a person whose eyes are smeared with the ointment of love can see the beautiful form of Śrī Kṛṣṇa.
(Bhagavad-Gita-----11:50-----purport).

In Bhagavad-gītā (9.11) it is also confirmed, avajānanti māṁ mūḍhā mānuṣīṁ tanum āśritaḥ: He is not visible to the foolish persons who deride Him. Kṛṣṇa's body, as confirmed by Brahma-saṁhitā and confirmed by Kṛṣṇa Himself in Bhagavad-gītā, is completely spiritual and full of bliss and eternality. His body is never like a material body. But for some who make a study of Kṛṣṇa by reading Bhagavad-gītā or similar Vedic scriptures, Kṛṣṇa is a problem. For one using a material process, Kṛṣṇa is considered to be a great historical personality and very learned philosopher, but He is an ordinary man, and even though He was so powerful He had to accept a material body. Ultimately they think that the Absolute Truth is impersonal; therefore they think that from His impersonal feature He assumed a personal feature attached to material nature. This is a materialistic calculation of the Supreme Lord.
(Bhagavad-Gita-----11:52-----purport).

Kṛṣṇa changes from the universal form to the four-handed form of Nārāyaṇa and then to His own natural form of two hands. This indicates that the four-handed forms and other forms mentioned in Vedic literature are all emanations of the original two-handed Kṛṣṇa. He is the origin of all emanations. Kṛṣṇa is distinct even from these forms, what to speak of the impersonal conception. As far as the four-handed forms of Kṛṣṇa are concerned, it is stated clearly that even the most identical four-handed form of Kṛṣṇa (which is known as Mahā-Viṣṇu, who is lying on the cosmic ocean and from whose breathing so many innumerable universes are passing out and entering) is also an expansion of the Supreme Lord. As stated in the Brahma-saṁhitā (5.48),
yasyaika-niśvasita-kālam athāvalambya
jīvanti loma-vila-jā jagad-aṇḍa-nāthāḥ
viṣṇur mahān sa iha yasya kalā-viśeṣo
govindam ādi-puruṣaṁ tam ahaṁ bhajāmi
"The Mahā-Viṣṇu, into whom all the innumerable universes enter and from whom they come forth again simply by His breathing process, is a plenary expansion of Kṛṣṇa. Therefore I worship Govinda, Kṛṣṇa, the cause of all causes." Therefore one should conclusively worship the personal form of Kṛṣṇa as the Supreme Personality of Godhead who has eternal bliss and knowledge. He is the source of all forms of Viṣṇu, He is the source of all forms of incarnation, and He is the original Supreme Personality, as confirmed in Bhagavad-gītā.
(Bhagavad-Gita-----11:54-----purport).

The Brahma-saṁhitā (5.1) says,
īśvaraḥ paramaḥ kṛṣṇaḥ
sac-cid-ānanda-vigrahaḥ
anādir ādir govindaḥ
sarva-kāraṇa-kāraṇam
"The Supreme Personality of Godhead is Kṛṣṇa, who has a body of eternity, knowledge and bliss. He has no beginning, for He is the beginning of everything. He is the cause of all causes."
(Bhagavad-Gita-----11:54-----purport).

In summary, the universal form of Kṛṣṇa, which is a temporary manifestation, and the form of time which devours everything, and even the form of Viṣṇu, four-handed, have all been exhibited by Kṛṣṇa. Thus Kṛṣṇa is the origin of all these manifestations. It is not that Kṛṣṇa is a manifestation of the original viśva-rūpa, or Viṣṇu. Kṛṣṇa is the origin of all forms. There are hundreds and thousands of Viṣṇus, but for a devotee no form of Kṛṣṇa is important but the original form, two-handed Śyāmasundara. In the Brahma-saṁhitā it is stated that those who are attached to the Śyāmasundara form of Kṛṣṇa in love and devotion can see Him always within the heart and cannot see anything else. One should understand, therefore, that the purport of this Eleventh Chapter is that the form of Kṛṣṇa is essential and supreme.
(Bhagavad-Gita-----11:55-----purport).

The Supreme Lord can extend His hand without limit; the individual soul cannot. In Bhagavad-gītā the Lord says that if anyone offers Him a flower, or a fruit, or a little water, He accepts it. If the Lord is a far distance away, how can He accept things? This is the omnipotence of the Lord: even though He is situated in His own abode, far, far away from earth, He can extend His hand to accept what anyone offers. That is His potency. In the Brahma-saṁhitā (5.37) it is stated, goloka eva nivasaty akhilātma-bhūtaḥ: although He is always engaged in pastimes in His transcendental planet, He is all-pervading. The individual soul cannot claim that he is all-pervading. Therefore this verse describes the Supreme Soul, the Personality of Godhead, not the individual soul.
(Bhagavad-Gita-----13:14-----purport).

He is present in both the spiritual and material worlds. Although He is far, far away, still He is near to us. These are the statements of Vedic literature. Āsīno dūraṁ vrajati śayāno yāti sarvataḥ (Kaṭha Upaniṣad 1.2.21). And because He is always engaged in transcendental bliss, we cannot understand how He is enjoying His full opulence. We cannot see or understand with these material senses. Therefore in the Vedic language it is said that to understand Him our material mind and senses cannot act. But one who has purified his mind and senses by practicing Kṛṣṇa consciousness in devotional service can see Him constantly. It is confirmed in Brahma-saṁhitā that the devotee who has developed love for the Supreme God can see Him always, without cessation. And it is confirmed in Bhagavad-gītā (11.54) that He can be seen and understood only by devotional service. Bhaktyā tv ananyayā śakyaḥ.
(Bhagavad-Gita-----13:16-----purport).

I
t is understood that all the planets are floating in the air only by the energy of the Lord. The Lord enters into every atom, every planet, and every living being. That is discussed in the Brahma-saṁhitā. It is said there that one plenary portion of the Supreme Personality of Godhead, Paramātmā, enters into the planets, the universe, the living entity, and even into the atom. So due to His entrance, everything is appropriately manifested. When the spirit soul is there, a living man can float on the water, but when the living spark is out of the body and the body is dead, the body sinks. Of course when it is decomposed it floats just like straw and other things, but as soon as the man is dead, he at once sinks in the water. Similarly, all these planets are floating in space, and this is due to the entrance of the supreme energy of the Supreme Personality of Godhead. His energy is sustaining each planet, just like a handful of dust.
(Bhagavad-Gita-----15:13-----purport).

These words stress that one should concentrate his mind upon Kṛṣṇa—the very form with two hands carrying a flute, the bluish boy with a beautiful face and peacock feathers in His hair. There are descriptions of Kṛṣṇa found in the Brahma-saṁhitā and other literatures. One should fix his mind on this original form of Godhead, Kṛṣṇa. One should not even divert his attention to other forms of the Lord. The Lord has multiforms as Viṣṇu, Nārāyaṇa, Rāma, Varāha, etc., but a devotee should concentrate his mind on the form that was present before Arjuna. Concentration of the mind on the form of Kṛṣṇa constitutes the most confidential part of knowledge, and this is disclosed to Arjuna because Arjuna is the most dear friend of Kṛṣṇa's.
(Bhagavad-Gita-----18:65-----purport).