SB 1.2.11: Learned transcendentalists who know the Absolute Truth call this nondual substance Brahman, Paramatma or Bhagavan.

 The Absolute Truth is both subject and object, and there is no qualitative difference there. Therefore, Brahman, Paramātmā and Bhagavān are qualitatively one and the same. The same substance is realized as impersonal Brahman by the students of the Upaniṣads, as localized Paramātmā by the Hiraṇyagarbhas or the yogīs, and as Bhagavān by the devotees. In other words, Bhagavān, or the Personality of Godhead, is the last word of the Absolute Truth. Paramātmā is the partial representation of the Personality of Godhead, and impersonal Brahman is the glowing effulgence of the Personality of Godhead, as the sun rays are to the sun-god.