BG 15.18

15.18 यस्मात् as? क्षरम् the perishable? अतीतः transcend? अहम् I? अक्षरात् than the imperishable? अपि also? च and? उत्तमः best? अतः therefore? अस्मि (I) am? लोके in the world? वेदे in the Vedas? च and? प्रथितः declared? पुरुषोत्तमः the Highest Purusha.Commentary Purushottama is a wellknown name of the Lord. The name is ite appropriate as He is the supreme Purusha.Kshara The perishable -- the tree of Samsara.Akshara The imperishable -- the seed of the tree of Samsara.Because I excel the perishable (the tree of illusory Samsara) and am more excellent also than the imperishable (the seed of the tree of the illusory Samsara) and because I am thus superior to the perishable and the imperishable? I am proclaimed in the world and in the Vedas as the highest Purusha. Devotees know Me as such. Poets also describe Me as such.I am beyond all limitations. There is no trace of dualism in Me. Therefore? I am called by all and by the scriptures the highest Purusha.

— vedicscriptures · exposition · source ↗

No one can surpass the Supreme Personality of Godhead, Kṛṣṇa – neither the conditioned soul nor the liberated soul. He is therefore the greatest of personalities. Now it is clear here that the living entities and the Supreme Personality of Godhead are individuals. The difference is that the living entities, either in the conditioned state or in the liberated state, cannot surpass in quantity the inconceivable potencies of the Supreme Personality of Godhead. It is incorrect to think of the Supreme Lord and the living entities as being on the same level or equal in all respects. There is always the question of superiority and inferiority between their personalities. The word uttama is very significant. No one can surpass the Supreme Personality of Godhead. The word loke signifies “in the pauruṣa āgama (the smṛti scriptures).” As confirmed in the Nirukti dictionary, lokyate vedārtho ’nena: “The purpose of the Vedas is explained by the smṛti scriptures.” The Supreme Lord, in His localized aspect of Paramātmā, is also described in the Vedas themselves. The following verse appears in the Vedas ( Chāndogya Upaniṣad 8.12.3): tāvad eṣa samprasādo ’smāc charīrāt samutthāya paraṁ jyoti-rūpaṁ sampadya svena rūpeṇābhiniṣpadyate sa uttamaḥ puruṣaḥ. “The Supersoul coming out of the body enters the impersonal brahma-jyotir; then in His form He remains in His spiritual identity. That Supreme is called the Supreme Personality.” This means that the Supreme Personality is exhibiting and diffusing His spiritual effulgence, which is the ultimate illumination. That Supreme Personality also has a localized aspect as Paramātmā. By incarnating Himself as the son of Satyavatī and Parāśara, He explains the Vedic knowledge as Vyāsadeva.

— vedicscriptures · exposition · source ↗