brahma-ātmā-śabde - by the words brahma and ātmā; yadi - if; kṛṣṇere kahaya - Kṛṣṇa is indicated; rūḍhi-vṛttye - by the direct meaning; nirviśeṣa - impersonal; antaryāmī - the Supersoul; kaya - is said.

“Although the words ‘brahma’ and ‘ātmā’ indicate Kṛṣṇa, their direct meaning refers only to the impersonal Brahman and the Supersoul respectively.