Within the entire gamut of Vedic literature, Śrī Kṛṣṇa Sandarbha stands out as a unique and brilliant investigation into the constitutional being of Svayaṁ Bhagavān. Who or what Bhagavān actually is in His own identity is not at all clear to people in general and also to the majority of spiritual practitioners. Prior to discussing Bhagavān in general in Bhagavat Sandarbha and Svayaṁ Bhagavān in particular in this fourth volume, Śrī Jīva Gosvāmī laid the foundation for an existentially grounded inquiry in the first volume itself, by making evident the primordial and fundamental nature of the Reality (tattva) to be investigated. After first defining Reality as nondual consciousness with reference to the famous vadanti verse (SB 1.2.11), he proceeded to explain how the One Nondual Absolute is self-disclosed as Bhagavān to the devotees, as the Immanent Self, Paramātmā, to the yogīs, and as unqualified Brahman to the jñānīs. Establishing Kṛṣṇa as Svayaṁ Bhagavān is the principal theme of Kṛṣṇa Sandarbha. This is also one of the chief distinctive features of the Gauḍīya School of Vaiṣṇavism. Although it contravenes the popular belief of Hindu Indologists, this understanding is crucial for the highest type of devotion, uttamā-bhakti, known as rāgānugā. Śrī Jīva Gosvāmī thus endeavors to dispel any doubts in this regard. This is his unique contribution to Hindu theology.
The spiritual ahankara is giving energy to the material ahankara. The spiritual I gives consciousness to the material I, so you think that, ‘I am this body.’ This identification is very deep and it is not easy to get out of it. It is very difficult to transcend the maya because the atma itself doesn’t have any potency to get out of it. It needs the intrinsic potency. That is why Bhakti is necessary.