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
அவர் ஒருவன்—எங்கும் நிறைந்தவன், சமமானவன், பரிசுத்தன்; குணங்களைக் கடந்தவன், பிரகிருதியை மீறியவன். பிறப்பு, வளர்ச்சி முதலிய மாற்றமற்ற அந்த ஆத்மா எங்கும் இருப்பவன், அழியாதவன்.
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.