From beginning to end, the Śrīmad-Bhāgavatam is full of the Lord’s pastimes which give bliss to devotees endowed with a sense of renunciation. This Bhāgavatam is the essence of all Vedānta philosophy because its subject matter is one Brahman, a substance with no duality. The main goal of the work is merging. This verse speaks of the subject matter and goal. The host (vrāta) of topics concerning the pastimes of the Lord is sweet. The devotees who are called devatās become blissful because of these topics. The subject of these topics is bhakti, and bhakti is sweet nectar. The goal is prema, because by prema one can taste the sweetness of bhakti-rasa. The phrase “it gives bliss to the devotees” means that the devotee’s experience of prema. By the use of the words nectar and devatās, the Bhāgavatam giving nectar to the devotees is indicated. By this, the scripture’s nature as Mohinī is indicated, since she is famous for giving nectar to the devatās. With a movement of her brow to the devotees who know her identity, unseen by others, she says “Appearing in this way, I must be favorable to you. Cheating the demons, I will give you nectar.” By moving her eyebrows at the demons who do not know her identity, she says clearly, “By my appearance you should gain victory. Giving you nectar is a secondary affair. The main thing is that I will constantly give you astonishing bliss while you remain householders. I will serve a little nectar first to the lowly devatās. ” Similarly the Bhāgavatam in half a verse, speaking of the giving the devotees nectar of his pastimes, indicates the goal of the Bhāgavatam. But the Lord has also said parokṣa-vādā ṛṣayaḥ parokṣaṁ mama ca priyam: the Vedic seers and mantras deal in esoteric terms, and I also am pleased by such confidential descriptions. (SB 11.21.35) Thus having said what is unnoticed by most people, he speaks another subject and goal for the person who does not know the Lord but thinks he knows scriptures. “It is the essence of all Vedāntas, which is oneness with Brahman, an object with no duality. The work has Brahman as its subject (niṣṭham) and merging in Brahman as its main goal.” Some people explain the verse as follows. Because this scripture speaks of both bhakti and jñāna, after speaking of the subject and goal of bhakti and prema, the work then speaks of jñāna and merging as the subject and goal. Brahman is the subject. This work has as its goal merging (kaivalyam) as its one goal. Others explain as follows. At the beginning of this work it is understood from the second verse that bhakti is the subject with the words (dharmaḥ projjhita-kaitavo ‘tra) and from the same verse with the words sadyo hṛdy avarudhyate atra kṛtibhiḥ it is understood the prema is the goal. Thus by the predominance of bhakti over jñāna and liberation, its goal, in the whole work, bhakti is indicated as the main subject and prema is the goal. It is also necessary to give an esoteric meaning to the verse so it becomes suitable for devotees, in the manner of Mohinī’s appearance to both parties. The meaning tan-niṣṭham is as follows. This work remains (stham), having given up (nisṛtya) Brahman and merging. The work has as its goal only the mood of exclusive devotion (kaivalyam), devoid of jñāna, karma and Svarga.