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CC Madhya 20.158

বদন্তি তত্তত্ত্ববিদস্তত্ত্বং যজ্‌ জ্ঞানমদ্বয়ম্‌ ।
ব্রহ্মেতি পরমাত্মেতি ভগবানিতি শব্দ্যতে ॥ ১৫৮ ॥
vadanti tat tattva-vidas
tattvaṁ yaj jñānam advayam
brahmeti paramātmeti
bhagavān iti śabdyate

Synonyms

vadantithey say; tatthat; tattva-vidaḥlearned souls; tattvamthe Absolute Truth; yatwhich; jñānamknowledge; advayamnondual; brahmaBrahman; itithus; paramātmāParamātmā; itithus; bhagavānBhagavān; itithus; śabdyateis known.

Translation

“ ‘Learned transcendentalists who know the Absolute Truth call this nondual substance Brahman, Paramātmā or Bhagavān.’

Purport

This is a quotation from Śrīmad-Bhāgavatam (1.2.11).
Those who are interested in the impersonal Brahman effulgence, which is not different from the Supreme Personality of Godhead, can attain that goal by speculative knowledge. Those who are interested in practicing mystic yoga can attain the localized aspect of Paramātmā. As stated in the Bhagavad-gītā (18.61), īśvaraḥ sarva-bhūtānāṁ hṛd-deśe ’rjuna tiṣṭhati: the Supreme Personality of Godhead is situated within the heart as Paramātmā. He witnesses the activities of the living entities and gives them permission to act.
For a further explanation, see Ādi-līlā, chapter two, verse 11.