bhuṅkṣe sthito dhāmani pārameṣṭhye
avyakta ātmā puruṣaḥ purāṇaḥ
It is said that the Absolute Truth appears in three features — namely, impersonal Brahman, localized Supersoul and ultimately the Supreme Personality of Godhead, Kṛṣṇa. The cosmic manifestation is the gross material body of the Supreme Personality of Godhead, who enjoys the taste of the material mellows by expanding His parts and parcels, the living entities, who are qualitatively one with Him. The Supreme Personality of Godhead, however, is situated in the Vaikuṇṭha planets, where He enjoys the spiritual mellows. Therefore the one Absolute Truth, Bhagavān, pervades all by His material cosmic manifestation, the spiritual Brahman effulgence, and His personal existence as the Supreme Lord.