In this way, having ascertained [the identity of] Paramātmā along with His parts, Śrī Sūta now identifies Śrī Bhagavān by His form [(ākāra), i.e., by the explicit display of His complete power] after summarizing what he has already stated: “All these are either portions (aṁśas) or minute portions (kalās) of the Puruṣa, but Kṛṣṇa alone is Bhagavān Himself” (SB 1.3.28).

Some are portions due to being infused by other portions, whereas others are kalās, or in other words, vibhūtis (displays of lesser power). Śrī Kṛṣṇa, however, who has been counted as the twentieth avatāra in this list, is Bhagavān. He alone is that [very same] Bhagavān who is the original source (avatārī) even of the Puruṣa [as mentioned in SB 1.3.1].