SB 1.2.11-13: Perfection of our duties
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...