Hare Krsna,
SB 1.2.11
Sūta Gosvāmī said: Learned transcendentalists who know the Absolute Truth call this nondual substance Brahman, Paramātmā or Bhagavān.
SB 3.32.26
Lord Kapiladeva continued: The Supreme Personality of Godhead alone is complete transcendental knowledge, but according to the different processes of understanding He appears differently, either as impersonal Brahman, as Paramātmā, as the Supreme Personality of Godhead or as the puruṣa-avatāra.
Lord Krsna tells Arjuna in BG 4.11 that as all surrender unto Him, He rewards them accordingly. Everyone follows His path in all respects. Everyone is seeking Krsna in the different aspects of His manifestations. Krsna is all-pervading and He dwells within everything and everyone. Some seek Him directly and some, unaware of His personal form, seek Him indirectly. Krsna reciprocates with everyone equally in proportion to how they seek Him. Mainly Krsna, the Supreme Absolute Truth, is realized in three different aspects.
SB 1.2.11: Learned transcendentalists who know the Absolute Truth call this nondual substance Brahman, Paramātmā or Bhagavān.
Brahman, Paramatma, and Bhagavan are qualitatively one and the same but just realized differently. The jnanis realize Him as impersonal Brahman, the yogis realize Him as Paramatma (Supersoul) situated within the heart, and the pure devotees realize Him as Bhagavan. Paramatma 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. Those who are impersonalists and who want to commit spiritual suicide by merging into Him, Kṛṣṇa helps also by absorbing them into His effulgence. For those who are fruitive workers (that Lord Kapiladeva strongly discourages), the Lord awards the desired results of their prescribed duties, as the yajñeśvara; and those who are yogīs seeking mystic powers are awarded such powers.
“The infallible Personality of Godhead can manifest His body in different ways according to different modes of worship, just as the vaidūrya gem can manifest itself in various colors, such as blue and yellow.” (Narada Pancharatra)
In the context of the discussion between Lord Kapiladeva and Mother Devahuti in this chapter, Lord Kapiladeva is basically advising His mother that by bhakti, goals of other paths are also achieved. Because Bhagavan contains both Brahman and Paramatma, the realization of Bhagavan by bhakti includes the realizations of Paramatma and Brahma. On the other hand, by practicing jnana for Brahman, or yoga for Paramatma, one does not attain the position of an associate of the Lord, for this is nowhere stated in scriptures. In other words, He is requesting Mother Devahuti not to get distracted with other processes. Since she is already situated on the platform of bhakti-yoga, she need not try anything else. Since the Supreme Personality of Godhead is both invisible and visible, there are different features of the Lord. The Paramatma feature and Brahman feature are invisible, but the Bhagavan feature is visible. Only by practicing bhakti-yoga, one can understand the Supreme Personality of Godhead fully. Unless, therefore, one comes to the highest perfection of Kṛṣṇa consciousness, all attempts remain imperfect, as is stated in the Śrīmad-Bhāgavatam (2.3.10):
“Whether one is without desire [the condition of the devotees] or is desirous of all fruitive results or is after liberation, one should with all efforts try to worship the Supreme Personality of Godhead for complete perfection, culminating in Kṛṣṇa consciousness.”
Lord Kapiladeva, however, acknowledges that there is one common requirement for all yoga practitioners to achieve their respective goals – complete detachment from matter. (SB 3.32.27) But those who are averse to Transcendence realize the Absolute Truth differently through mistaken speculation and thus to them everything appears false. (SB 3.32.28).
The Supreme Lord is the ultimate destination of all the processes but depending on the particular process one follows, one reaches a particular aspect of the Lord. Bhagavan realization by bhakti, also includes the realizations of the Lord’s Paramatma and Brahman features. Thus bhakti is the best path and Bhagavan realization is the ultimate. How does one attain this knowledge? Lord Kapiladeva answers it as well.
“This perfect knowledge can be achieved by a person who is already engaged in devotional service with faith, steadiness, and full detachment, and who is always absorbed in thought of the Supreme. He is aloof from material association.” (SB 3.32.30)
All glories to Srila Prabhupada!
Krsna Katha 