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Brahmic state everywhere the difference from Brahman cease to exist. This is how the Ultimate Truth, invaluable treasure of Complete Bliss, the Lord is prayed through the meditation and concentration. Therefore, He is described as being beyond the three gu las, essentially being in the form of Pleasure and being in the form of the Anything and Everything, the Brahman in the Srimad Bhagavdgītā”. Thus, it is possible to be in close association without any fear or favor with such Bhagavān, the Lord of the Universe, as has been described in the beginning of the 4h Brā mala of the first book of the Bhadāra yaka Upani-ad24.
The Upani-ads have found out the solo-feature in the multiplex nature - that settles the issue of double-trouble namely the boredom of remaining alone and fear of staying with other. The process of meditation and concentration on the physical form of the Lord, that has been taught in the Srimad Bhāgavatam, helps the yogin to overcome the boredom due to loneliness being developed during the state of remaining in firm concentration and the fear that comes during the non-concentration state that comes at an earlier stage. For the envision of the Ultimate Truth described in the Upani-ads, the wondrous extensive features of the Universal Form of the Brahman is enumerated / explicated in the Bhadāra yaka Upani.ad in epistemological manner and in Bhāgavata-purāla in the concentration-meditation manner.
The Definition of bhakti-yoga as has been given in Nārada Palcarātra - "Firm love in abundance with the knowledge of His Magnanimity" - is accepted in Vāllabha Vedānta. In accordance with that the 'cognizance or the acceptance of the identity of the Self of the devotee with the Brahman in the form of the extensive expansion of the Universe that exists in the outer world arises the knowledge of the Magnanimity of the Brahman within the individual being (līvātmā). In the same manner the 'cognizance or the acceptance of the identity of the Brahman inside the individual being (jivātmā) makes him of having firm love in abundance with the Lord, the Supreme Being, and the Brahman. In other words, this realization of the identity - inwardly and outwardly - of the individual being (jīvātmā) with the Brhman, makes him a devotee-yogin of the Paramātmā, the Supreme Being.
It is therefore, the ultimate purpose of the nine-time teaching of the followings in the Chandogyopani ad i.e. -- "sa ya eo a limā, aitadātmyam idam sarvam, tat satyam sa ātmā, tat tvam asi”25 is interpreted by Mahāprabhu Sri Vallabhācārya in accordance with arousing the bhaktiyoga in the form of - "Firm love in abundance with the knowledge of His Magnanimity". Mostly the intension of the Upani.ads in describing the creation of the Universe is to be understood in the sense of describing the Lord's magnanimity only, because that may somehow help the individuals to get engaged in the prayers of the Lord. The other aspect of the devotion is 'firm love in abundance, and to arouse that the Upani-ads teach the identity in between the jīvātman and paramātman.
Further, when we go ahead in Srimad Bhāgavatam, it is advised to arouse the same state of identity in the inner hearts of the devotees in concentrating upon the localized image of the Lord:
"This is how the self-revealed one in the mental faculties and the dear-most object i.e. the Lord is infinite. The Lord is thus the cause of the cessation of the false concepts of the world (saacsāra) and therefore, one should pray Him blissfully and devotedly. ... Some of the devotees concentrate upon Him in His Localized Personality revealed in their inner heart. They constantly apprehend each and every beauteous limbs of the Fourhanded Lord in their mind. When someone (a sādhaka) is completely victorious
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