Bhagavat Sandarbha: With commentary of Jīva Gosvāmī - Bhagavat Sandarbha is the second Sandarbha. After showing in Tattva Sandarbha that the principal proof among all scriptures is Bhāgavatam, Jīva Gosvāmī also indicated that the subject presented in Bhāgavatam is Bhagavān. This Sandarbha commences to describe Bhagavān, distinguishing him from Brahman and Paramātmā. Since Brahman is merely an incomplete realization of Bhagavān, a separate Sandarbha is not need to describe it. Paramātmā, however, having special functions related to creation of the material world and manifestation of the jīva, is described in the next Sandarbha.