उत्तमः पुरुषस्त्वन्यः परमात्मेत्युदाहृतः।यो लोकत्रयमाविश्य बिभर्त्यव्यय ईश्वरः ॥

Purushottama is beyond the universe though He pervades the three worlds. Therefore He is called the Supreme Being by the Vedas and men of this world. He pervades the three worlds and upholds them yet, He is not tainted by the world. He is above the world or worldliness.Just as the waking state is different from the dram or the deep sleep states, just as the orb of the sun is different from his rays or the mirage they casue, so also is the highest Purusha different from the perishable and the imperishable Purushas.The highest Purusha is the haven of peace. In Him all take their refuge and eternal rest. He is incomparable for He is selfcontained there is nothing like Him. He can only be compared to Himself. The imperishable Being (Akshara Brahman) Who is beyond the world and the Avyaktam (the Unmanifested) are essentially the same as the Purushottama Who transcends both the Kshara and the Akshara.The Purushottama is ite distinct from the two -- Kshara and Akshara. He is the Supreme Being. The physical body, the astral body and the causal body are also termed the Self. But these are secondary selves. Paramatma or the Supreme Self is the primary Self. Purushottama or Paramatma is the supreme or the highest when compared with the other secondary selves created by ignorance. He is the innermost consciousness of all beings. He is the support of everything