This is a quotation from the Bhāvārtha-dīpikā, Śrīdhara Svāmī’s commentary on Śrīmad-Bhāgavatam (10.1.1). In the Tenth Canto of Śrīmad-Bhāgavatam there is a description of the āśraya-tattva, Śrī Kṛṣṇa. There are two tattvas — āśraya-tattva and āśrita-tattva. Āśraya-tattva is the objective, and āśrita-tattva is the subjective. Since the lotus feet of Lord Śrī Kṛṣṇa are the shelter of all devotees, Śrī Kṛṣṇa is called paraṁ dhāma. In the Bhagavad-gītā (10.12) it is stated, paraṁ brahma paraṁ dhāma pavitraṁ paramaṁ bhavān. Everything is resting under the lotus feet of Kṛṣṇa. In Śrīmad-Bhāgavatam (10.14.58) it is stated: samāśritā ye pada-pallava-plavaṁ mahat-padaṁ puṇya-yaśo murāreḥ Under the lotus feet of Śrī Kṛṣṇa, the entire mahat-tattva is existing. Since everything is under Śrī Kṛṣṇa’s protection, Śrī Kṛṣṇa is called āśraya-tattva. Everything else is called āśrita-tattva. The material creation is also called āśrita-tattva. Liberation from material bondage and the attainment of the spiritual platform are also āśrita-tattva. Kṛṣṇa is the only āśraya-tattva. In the beginning of the creation there are Mahā-Viṣṇu, Garbhodakaśāyī Viṣṇu and Kṣīrodakaśāyī Viṣṇu. They are also āśraya-tattva. Kṛṣṇa is the cause of all causes (sarva-kāraṇa-kāraṇam). To understand Kṛṣṇa perfectly, one has to make an analytical study of āśraya-tattva and āśrita-tattva.