Śrīmad-Bhāgavatam 10.74.20-21
Blended reading (Sanskrit + English inline)
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yat - ātmakam
—
founded upon whom
Compound: yat (whom) + ātmaka (having as its essence). A grammatical hammer-strike — repeated three times in two verses. Everything's ātman is Kṛṣṇa. Gauḍīyas: this is the verse-cluster's argument for sarva-kāraṇa-kāraṇa.
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sāṅkhyam
—
the doctrine of philosophic investigation
From √sāṅkhya (enumeration). Even sāṅkhya — the path of discriminating prakṛti from puruṣa — has Kṛṣṇa as its yat-para. Devotional Sāṅkhya is the Bhāgavata's Sāṅkhya.
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yogaḥ
—
the art of meditation
From √yuj (to join). Yoga's joining-point is Bhagavān. Gauḍīyas: aṣṭāṅga-yoga without Kṛṣṇa is exercise; with Him as yat-para, it is bhakti's preliminary.
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advitīyaḥ
—
without a second
Returning the word from verse 4. Sahadeva nails it down explicitly here in the agra-pūjā argument: there is no second locus of worship to debate over.
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ātma - āśrayaḥ
—
having Himself alone as shelter
Compound: ātman (Himself) + āśraya (shelter). The Lord shelters all and is sheltered by none. Gauḍīyas: this is svarāṭ — the foundational claim of janmādy asya yataḥ (SB 1.1.1).
Here he expands on his previous statement. He is the object (yat parah) of jnana ( sankhya) and astanga yoga. He explains further his previous statement. He is one, all other forms of God being non different. He is advitiya : nothing is different from him, since he is one with everything (etad atmyam). This is because of the actions of his saktis: By himself as material sakti, prakrti, he creates, maintains and destroys. He is the ultimate shelter of all (atmasraya). O assembled persons, if you have differing opinions then present them, and I will settle them.
The reason for Kṛṣṇa being everything is given. The source of unlimited universes is Kṛṣṇa (yad ātmakam), just as the sun is source of rays. He is the source of sacrifice and its limbs—fire, oblations and mantras. The procedures for liberation, Sāṅkhya and yoga are for attaining him. He gives shelter to these processes (yat-paraḥ). The word ekaḥ indicates rejection of anything equal to him and the word advitīyaḥ indicates rejection of anything other than him. The word eva indicates anything else is impossible. Thus everything is one with him (etad-ātmyam). That is illustrated in the last line. He creates, maintains and destroys by śaktis derived from his svarūpa (ātmanā). Therefore he is not dependent on anything else (ajaḥ). The word ekaḥ can also describe his oneness with the universe.
The reason for Kṛṣṇa being everything is given. The source of unlimited universes is Kṛṣṇa (yad ātmakam). The universe is non-different from him being his aṁśa. He is the source of sacrifice and its limbs—fire, oblations and mantras. The procedures for liberation, Sāṅkhya and yoga are for attaining him. Or yoga means samādhi or merging in Brahman. He is one alone (eva), without internal difference (of same forms) as the caturvyūha etc. and without external difference, as jīvas etc. Kṛṣṇa (asau) creates the universe by himself (ātmanā). There is no other cause. He is the shelter of himself. He is non-different from all means. He is not created like the universe (ajah), but manifests by himself. This indicates that he is the supreme Lord. O members of the assembly (sabhyāḥ)! All this is known to you qualified people. Or in the absence of all else, even jṣāṇa and liberation are also dependent on him.
Pull on a single thread of a tapestry and the whole pattern moves with it. The universe, the sacrifices, the sacred fire, the oblations, the mantras, Sāṅkhya, yoga — all are threads woven through one needle. Sahadeva says: that needle is Kṛṣṇa.
In SB 3.25–33 Kapila instructs Devahūti that the puruṣa is the resting-place of all tattvas — without Him, prakṛti is unstrung beads. Kapila is the Lord; Sāṅkhya is His own articulation of how He shelters every element.
Sahadeva's verse here is Kapila's Sāṅkhya compressed: yat-paraḥ — at whom all systems aim — is the same Lord now standing in the room.
My note
Source: vedabase.io