THIS IS THE THIRD BOOK in the series of six treatises called ?at Sandarbhas or Bhagavata Sandarbha. It is an elaborate essay on the nature of Paramatma. The distinction between Absolute Reality's manifestations as Paramatma and Bhagavan is relatively unknown, even to specialists in the field of Vedanta. These two specific designations are often used synonymously to refer to a single aspect of the tattva. It was ?r? Jiva Gosvami's genius to clearly define them and enumerate their characteristics and functions in detail. There is no other work in the entire gamut of Indian theological and philosophical literature that throws light on this subject so lucidly. Paramatma, also called Puru?a, is akin to what people usually conceive of as God, the creator and overseer of the cosmos, whereas Bhagavan is God in His supreme transcendence, without reference to the phenomenal world - God in His own intrinsic being. Paramatma is the regulator of the intermediary potency (ta?astha-sakti) and the extrinsic potency (bahiranga-sakti), otherwise known as maya. He is never influenced by this extrinsic potency, even while present in the midst of it.