परमार्थ-निर्णयः—श्रेयस्-भेदः, कर्म-ध्यान-सीमा, एकात्मदर्शनम्
एको व्यापी समः शुद्धो निर्गुणः प्रकृतेः परः जन्मवृद्ध्यादिरहित आत्मा सर्वगतो ऽव्ययः
eko vyāpī samaḥ śuddho nirguṇaḥ prakṛteḥ paraḥ janmavṛddhyādirahita ātmā sarvagato 'vyayaḥ
Ele é Um—onipenetrante, igual em todos e perfeitamente puro; além dos guṇas e acima da prakṛti. Livre de nascimento, crescimento e toda mudança, Ele é o Ātman presente em toda parte e imperecível.
Sage Parāśara (teaching Maitreya)
It establishes Vishnu as the Supreme Reality who transcends material nature and its three guṇas, making Him the ultimate cause and support of the cosmos without being limited by it.
By listing what does not apply to Him—birth, growth, and other modifications—Parāśara frames Vishnu as the omnipresent Ātman who remains untouched by temporal change while pervading all.
These terms present Vishnu as the single sovereign ground of existence: one without rival, present in all beings, and imperishable—supporting a strongly theistic reading where the Supreme is both transcendent and immanent.