This verse, quoted from Śrīmad-Bhāgavatam (1.1.1), links the Śrīmad-Bhāgavatam with the Vedānta-sūtra with the words janmādy asya yataḥ. It is stated that the Supreme Personality of Godhead, Vāsudeva, is the Absolute Truth beyond the material creation. This has been accepted by all ācāryas. Even Śaṅkarācārya, the most elevated impersonalist, says in the beginning of his commentary on the Bhagavad-gītā: nārāyaṇaḥ paro ’vyaktāt. When this material creation is not yet manifested from the mahat-tattva, it is called avyakta, and when it is demonstrated from that total energy, it is called vyakta. Nārāyaṇa, the Supreme Personality of Godhead, is beyond this vyakta-avyakta, manifested and unmanifested material nature. This is the chief qualification of the Supreme Personality of Godhead when He assumes a particular incarnation. Kṛṣṇa tells Arjuna that although they both took birth many, many times before, Kṛṣṇa remembers everything about His previous appearances but Arjuna does not remember. Since Kṛṣṇa is beyond the cosmic creation, He is in the exalted position of being able to remember everything in the past. Everything within the cosmic creation has a material body, but Kṛṣṇa, being beyond the material cosmic creation, always has a spiritual body. He imparted Vedic knowledge into the heart of Brahmā. Although Brahmā is the most important and exalted personality within this universe, he could not remember what he did in his past life. Kṛṣṇa had to remind him through the heart. When Lord Brahmā was thus inspired, he was able to create the entire universe. Remembering everything about the past and inspiring Lord Brahmā to create are vivid examples of the characteristics called svarūpa-lakṣaṇa and taṭastha-lakṣaṇa.