daÅame daÅamaá¹ laká¹£yam
ÅrÄ«-ká¹á¹£á¹Äkhyaá¹ paraá¹ dhÄma
jagad-dhÄma namÄmi tat
daÅame - in the Tenth Canto; daÅamam - the tenth subject matter; laká¹£yam - to be seen; ÄÅrita - of the sheltered; ÄÅraya - of the shelter; vigraham - who is the form; ÅrÄ«-ká¹á¹£á¹a-Äkhyam - known as Lord ÅrÄ« Ká¹á¹£á¹a; param - supreme; dhÄma - abode; jagat-dhÄma - the abode of the universes; namÄmi - I offer my obeisances; tat - to Him.
This is a quotation from the BhÄvÄrtha-dÄ«pikÄ, ÅrÄ«dhara SvÄmÄ«âs commentary on ÅrÄ«mad-BhÄgavatam (10.1.1). In the Tenth Canto of ÅrÄ«mad-BhÄgavatam there is a description of the ÄÅraya-tattva, ÅrÄ« Ká¹á¹£á¹a. There are two tattvas â ÄÅraya-tattva and ÄÅrita-tattva. ÄÅraya-tattva is the objective, and ÄÅrita-tattva is the subjective. Since the lotus feet of Lord ÅrÄ« Ká¹á¹£á¹a are the shelter of all devotees, ÅrÄ« Ká¹á¹£á¹a is called paraá¹ dhÄma. In the Bhagavad-gÄ«tÄ (10.12) it is stated, paraá¹ brahma paraá¹ dhÄma pavitraá¹ paramaá¹ bhavÄn. Everything is resting under the lotus feet of Ká¹á¹£á¹a. In ÅrÄ«mad-BhÄgavatam (10.14.58) it is stated:
samÄÅritÄ ye pada-pallava-plavaá¹
mahat-padaá¹ puá¹ya-yaÅo murÄreá¸¥
Under the lotus feet of ÅrÄ« Ká¹á¹£á¹a, the entire mahat-tattva is existing. Since everything is under ÅrÄ« Ká¹á¹£á¹aâs protection, ÅrÄ« Ká¹á¹£á¹a is called ÄÅraya-tattva. Everything else is called ÄÅrita-tattva. The material creation is also called ÄÅrita-tattva. Liberation from material bondage and the attainment of the spiritual platform are also ÄÅrita-tattva. Ká¹á¹£á¹a is the only ÄÅraya-tattva. In the beginning of the creation there are MahÄ-Viá¹£á¹u, GarbhodakaÅÄyÄ« Viá¹£á¹u and Ká¹£Ä«rodakaÅÄyÄ« Viá¹£á¹u. They are also ÄÅraya-tattva. Ká¹á¹£á¹a is the cause of all causes (sarva-kÄraá¹a-kÄraá¹am). To understand Ká¹á¹£á¹a perfectly, one has to make an analytical study of ÄÅraya-tattva and ÄÅrita-tattva.