Bhagavat Sandarbha is the second Sandarbha. After showing in Tattva Sandarbha that the principal proof among all scriptures is Bhagavatam, Jiva Gosvami also indicated that the subject presented in Bhagavatam is Bhagavan. This Sandarbha commences to describe Bhagavan, distinguishing him from Brahman and Paramatma. Since Brahman is merely an incomplete realization of Bhagavan, a separate Sandarbha is not need to describe it. Paramatma, however, having special functions related to creation of the material world and manifestation of the jiva, is described in the next Sandarbha.
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