Śrīmad-Bhāgavatam 10.86.48
Blended reading (Sanskrit + English inline)
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para-ātmane
—
to the Supreme Soul
Compound: para (highest) + ātman (self). Gauḍīyas distinguish three aspects of the Absolute (CC Madhya 20.158): Brahman, Paramātmā, Bhagavān. Paramātmā is the localized aspect — Kṛṣṇa in the heart. Śrutadeva names it specifically.
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anātmane
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to the conditioned jīva soul (lit. 'to the non-self')
Compound: an + ātman. The conditioned soul, who has misidentified with body and mind. The Bhāgavata's privative usage: not 'no-self' (Buddhist), but 'one mistaken about self.'
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mṛtyave
—
to death
Dative of mṛtyu — death. Bhagavān-as-kāla is the giver of death to the forgetful. Gauḍīyas read mṛtyu as not Bhagavān's punishment but His final reminder: the door of bhakti is open until the door of breath closes.
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sa-kāraṇa-akāraṇa-liṅgam
—
the form with cause and without cause
Compound: sa-kāraṇa (with cause, the material form of the universe) + akāraṇa (without cause, the spiritual eternal form) + liṅga (form, sign). The two svarūpas — phenomenal and transcendental — both belong to Bhagavān. Gauḍīyas treat both as His pārśva-vibhūti (side-displays); His mūla-svarūpa is Kṛṣṇa in Vraja.
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asaṁvṛta-ruddha-dṛṣṭaye
—
uncovering and obstructing the vision
Compound: asaṁvṛta (uncovered) + ruddha (blocked) + dṛṣṭi (sight). Bhagavān uncovers the vision of bhaktas and blocks that of non-devotees — both by His one yoga-māyā. Gauḍīyas: same śakti, opposite effects, depending on the heart's posture.
When the Lord appears before His devotees in His eternal, spiritual form, their eyes become “uncovered” in the sense that all vestiges of illusion are dispelled and they drink in the beautiful vision of the Absolute Truth, the Personality of Godhead. For the nondevotees, on the other hand, the Lord “appears” as material nature, His universal form, and in this way He covers their vision so that His spiritual, personal form remains invisible to them. Śrīla Viśvanātha Cakravartī gives another interpretation of this verse, based on an alternative understanding of anātmane, a form of the word anātmā: Various classes of men know the Absolute Truth in different ways. The devotees of the Lord who are in the reciprocal mood of neutral admiration ( śānta-rasa ) meditate on the Supreme as possessing a divine, personal form ( ātmā or śrī-vigraha ) transcending all aspects of material illusion. The impersonal philosophers ( jñānīs ) conceive of Him as formless ( anātmā ). And the envious demons see Him in the form of death.
Elaborating the meaning, he offers his respects. "I offer respects to the Lord who possesses a form (atma) beyond maya (para), which is the object of meditation for the santa bhatas who are knowers of the atma (adhyatma vidam). I offer my respects to the Lord who is without form (anatmane) for the jnanis, and to the Lord who gives out death (vibhakta) through his form of time (sva atma) to the asuras. I offer my respects the Lord who assumes the material form of the virat (sa karanam) and the spiritual form of eternity, knowledge and bliss. I offer my respects to the Lord who appear uncovered by his maya to his devotees and covered to the non devotees."
Since I did not accomplish these acts of bhakti, the cause of my meeting you is only your mercy. He offers respects in bliss, describing the Lord’s mercy. Using the form namas astu indicates excellence. You appear as the root form of everything (paramātmane) for those who know the truth about you, since there exists no other ātmā than the human parabrahman (anātmane). You are death for the demons who reject your spiritual (sva) form (ātma). Having stated the glory of the Lord’s svarūpa, he speaks of his manifested power as objects (vaibhava). The Lord possesses eternally vaibhava in the form of the temporary universe (sa-kāraṇam) and the permanent spiritual world (akāraṇam). Śruti says utāmrtatvasyeśānaḥ: the Lord has an eternal abode. “Then why am I difficult for you to attain?” You do not cover the vision of those in the spiritual world but you cover the vision of those in the material world. Thus my seeing you is only your mercy.
Let there always be (astu) respects to you. Saṁsāra is dependent on you. Liṅgam means the upādhis on the jīva. Appearing as Paramātmā the Lord gives liberation. Not appearing as Paramātmā the Lord gives death. Or you are death allotted to those with faults in their hearts (svātma-vibhakta-mṛtyave). Or the cause of Paramātmā is explained. You are devoid of promoting death or liberation (anātmane) since you give unlimited results by your will alone. You are death for persons devoid of bhakti (vibhakta)—who are separate from the Lord or his heart (svātma). Or you are not attainable by personal endeavors, since all jīvas are dependent on you. After stating this in the last verse, he offers respects in order to make a request. I offer respects to the Lord who promotes endeavors as antaryāmī (paramātmane) for the knowers of ātmā. Jṣānīs are dependent on you. You are also independent (anātmane) in these actions. You give death to the materialists: the non-devotees are dependent on you. The devotees are naturally dependent on you: by your mercy to the devotees (sva-māyayā), you manifest (iyuṣe) the human body (liṅgam) to promote bhakti, and without a reason (akāraṇa), by your will, since you are not dependent on karma like the jīva. O Lord who manifests powers (saṁvṛta)! You control the eyes of people by your beauty (ruddha-dṛṣṭaye).
Bhagavān has two simultaneous appearances — as Time He brings death to the forgetful, as His causeless spiritual form He opens the eyes of devotees. One Kṛṣṇa, two effects. The bhakta sees both and praises both.
Bhagavad-gītā 11.32 — kālo 'smi loka-kṣaya-kṛt pravṛddhaḥ — 'I am Time, the destroyer of worlds.' The same Kṛṣṇa who is sweet to Arjuna in friendship is, in His Viśvarūpa, the all-consuming kāla-svarūpa.
Śrutadeva's verse here names both aspects: para-ātman to the knowers, mṛtyu to the forgetters. Gauḍīyas honor both, but locate the bhakta as one who has stepped out of mṛtyu's domain by entering Kṛṣṇa's name.
My note
Source: vedabase.io