daśame daśamaṠlakṣyam
ÄÅ›ritÄÅ›raya-vigraham
Å›rÄ«-kṛṣṇÄkhyaá¹ paraá¹ dhÄma
jagad-dhÄma namÄmi tat
daÅ›ame - in the Tenth Canto; daÅ›amam - the tenth subject matter; laká¹£yam - to be seen; ÄÅ›rita - of the sheltered; ÄÅ›raya - of the shelter; vigraham - who is the form; Å›rÄ«-kṛṣṇa-Äkhyam - known as Lord ÅšrÄ« Kṛṣṇa; 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, ÅšrÄ«dhara SvÄmī’s commentary on ÅšrÄ«mad-BhÄgavatam (10.1.1). In the Tenth Canto of ÅšrÄ«mad-BhÄgavatam there is a description of the ÄÅ›raya-tattva, ÅšrÄ« Kṛṣṇa. There are two tattvas — ÄÅ›raya-tattva and ÄÅ›rita-tattva. Āśraya-tattva is the objective, and ÄÅ›rita-tattva is the subjective. Since the lotus feet of Lord ÅšrÄ« Kṛṣṇa are the shelter of all devotees, ÅšrÄ« Kṛṣṇa 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 Kṛṣṇa. In ÅšrÄ«mad-BhÄgavatam (10.14.58) it is stated:
samÄÅ›ritÄ ye pada-pallava-plavaá¹
mahat-padaá¹ puṇya-yaÅ›o murÄreḥ
Under the lotus feet of ÅšrÄ« Kṛṣṇa, the entire mahat-tattva is existing. Since everything is under ÅšrÄ« Kṛṣṇa’s protection, ÅšrÄ« Kṛṣṇa is called ÄÅ›raya-tattva. Everything else is called ÄÅ›rita-tattva. The material creation is also called ÄÅ›rita-tattva. Liberation from material bondage and the attainment of the spiritual platform are also ÄÅ›rita-tattva. Kṛṣṇa is the only ÄÅ›raya-tattva. In the beginning of the creation there are MahÄ-Viṣṇu, GarbhodakaÅ›ÄyÄ« Viṣṇu and KṣīrodakaÅ›ÄyÄ« Viṣṇu. They are also ÄÅ›raya-tattva. Kṛṣṇa is the cause of all causes (sarva-kÄraṇa-kÄraṇam). To understand Kṛṣṇa perfectly, one has to make an analytical study of ÄÅ›raya-tattva and ÄÅ›rita-tattva.