Paramparā of the Atharva Veda and Purāṇas; Definition of a Purāṇa
Daśa-lakṣaṇam
पदार्थेषु यथा द्रव्यं सन्मात्रं रूपनामसु । बीजादिपञ्चतान्तासु ह्यवस्थासु युतायुतम् ॥ २० ॥
padārtheṣu yathā dravyaṁ san-mātraṁ rūpa-nāmasu bījādi-pañcatāntāsu hy avasthāsu yutāyutam
Although a material object may assume various forms and names, its essential ingredient is always present as the basis of its existence. Similarly, both conjointly and separately, the Supreme Absolute Truth is always present with the created material body throughout its phases of existence, beginning with conception and ending with death.
Moist clay can be molded into various shapes and named “waterpot,” “flowerpot” or “storage pot.” Despite the various names and forms, the essential ingredient, earth, is constantly present. Similarly, the Supreme Lord is present throughout a material body’s stages of bodily existence. The Lord is identical with material nature, being its ultimate generating source. At the same time, the unique Supreme Being exists separately, aloof in His own abode.
This verse explains that names and forms are designations, while the true reality is the underlying substance—pure existence—present within all perceived objects.
Śukadeva is teaching Parīkṣit the Bhagavatam’s essence: to see the eternal Reality behind changing material states, strengthening detachment and devotion as Parīkṣit prepares for death.
See changing situations, labels, and identities as temporary “names and forms,” and anchor your mind in the enduring spiritual reality—supporting steadiness, humility, and devotion.