SECTION FIFTY EIGHT
(The fifth of the seven verses, SB. 2.10.7):
He is known as Äçraya, from whom proceeds the creation, destruction, and perception of the universe, and He is called Paraà Brahman and Paramätmä.
In this verse the term äbhäsaù means creation and nirodha means dissolution, adhyavaséyate refers to perception. That popular person, who is known as Brahman and Paramätmä, from whom comes the origin and dissolution, and because of whom it is perceived or known through the senses of the jévas, is called the Äçraya, or the substratum. The particle iti indicates variety and it also signifies Bhagavän. This will be further explained below.
ÇRÉ JÉVA TOÑAËÉ COMMENTARY
There are ten subjects described in the Bhägavatam but their culmination is in the Äçraya tattva. If a book speaks about too many subjects it will be bewildering for the reader to ascertain its ultimate purpose, so it is said here that the shelter of all the topics is the Supreme Lord. None of these subjects can be described without reference to the Lord and indeed their purpose is to throw light on the energies and activities of the Lord. In other words, the Çrémad Bhägavatam is really about one topic--the Supreme Personality of Godhead.
The Lord creates the world and maintains it. He supplies the senses and intelligence to the living beings to perceive the universe. He blesses them with the Vedic instructions so an inquisitive person can understand Him. He also gives the association of His devotees to the suffering jévas. Most of the living beings remain engaged in material activities, but some develop a desire to know the Lord. These can get the grace of Lord and become qualified to attain mukti or liberation, which, again, is only possible by the mercy of the Lord. Liberation is to become situated in one's own svarüpa, or original nature. This happens only by realizing the Äçraya tattva. Thus it is rightly said the purpose of the other nine items is to explain the tenth item, the Äçraya, which is the source of creation and annihilation.
This Äçraya is called Brahman by followers of Jïäna-yoga and Paramätmä by followers of Añöäìga-yoga. The article ca (lit. and) in this verse is indicative of the other items such as poñaëa, which are not mentioned in the verse. The word iti is indicative of Bhagavän, the term used by followers of Bhakti-yoga. Thus this verse echoes the brahmeti paramätmeti bhagaväniti çabdyate verse quoted earlier, explaining that the non-dual consciousness is called Brahman, Paramätmä, and Bhagavän (SB. 1.2.11).
In the next section, Çréla Jéva Gosvämé gives further reasoning for the Lord being the Äçraya of everything.