Paramatma Sandarbha: The third Sandarbha is called Paramatma-sandarbha, and there is a description of Paramatma (the Supersoul) and an explanation of how the Supersoul exists in millions and millions of living entities. There are discussions of the differences between the qualitative incarnations, and discourses concerning the living entities, maya, the material world, the theory of transformation, the illusory energy, the sameness of this world and the Supersoul, and the truth about this material world. In this connection, the opinions of Sridhara Svami are given.