Bhagavatapurana 3.32.13

3.32.13

bheda-dṛṣṭyābhimānena niḥsaṅgenāpi karmaṇā /
kartṛtvāt saguṇaṃ brahma puruṣaṃ puruṣarṣabham //

Verse 13. भेददृष्टि: The notion by which the Jiva supposes himself to be an independent thing not governed by the Lord Brahman ; and also the notion that identifies the soul with the body. सगुणं V. Brahman in relation to the three gunas which are in a state of equilibrium. D. Gives a different interpretation of the whole verse. " By means of the correct understanding of the real difference between the soul and the Supreme Being and by means of the fullest measure of knowledge necessary for Mukti and also by means of the righteous duties performed after the attainment of knowledge and without any desires, the jiva attains to the Lord who is perfect in every excellent quality as wisdom, power etc. as may be inferred from His creative power, who is called Brahman on account of His boundless and perfect and excellent qualities, who out of mercy shows Himself in the form of a finite person and who is far higher than all other Purushas.