Śrīmad-Bhāgavatam · Text 3.32.26
Who is speaking and story frame
ज्ञानमात्रं परं ब्रह्म परमात्मेश्वर: पुमान् ।
दृश्यादिभि: पृथग्भावैर्भगवानेक ईयते ॥ २६ ॥
jñāna-mātraṁ paraṁ brahma
paramātmeśvaraḥ pumān
dṛśy-ādibhiḥ pṛthag bhāvair
bhagavān eka īyate
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.
Read Śrīla Prabhupāda's purport on Vedabase.io