The Ultimate Origin is the entity upon whom the cosmos exists, becoming manifest and unmanifest to the perception of living beings. It is known by words like Brahman and Paramātmā. [2.10.7]
Here, the words “manifest” and “unmanifest” refer to the creation and destruction of the cosmos. “Upon whom the cosmos exists” refers to the sustained existence of the cosmos.
The phrase “to the perception of living beings” indicates that the Ultimate Origin is the power which allows individual living beings to percieve the cosmos through their senses.
Thus, the Ultimate Origin is the entity whose power enables the cosmos to exist and persist through its creations and destructions, and is the entity who enables all other entities to percieve and interact with the cosmos. This superb and perfect Ultimate Origin is denoted by famous terms like “Brahman” and “Paramātmā”.
The word “like” in the phrase “known by words like” permits the existence of another word appropriate for denoting the Ultimate Origin. That word is “Bhagavān.”
Let us begin a detailed discussion of this topic: the Ultimate Origin.
[Śrī Tattva-Sandarbha 58]