Paramātmā Sandarbha is the third Sandarbha. This work describes Paramātmā, since Bhāgavatam delineates three aspects of the Lord: Bhagavān, Paramātmā and Brahman. One Sandarbha has already been dedicated to Bhagavān. Paramātmā is similar to Bhāgavan, having a form and qualities. However, Paramātmā in its three forms as Mahāviṣṇu, Garbhodakaśāyī and Kṣīrodakaśāyī functions in relation to creation, maintenance and destruction of the material universe. Bhagavān functions in relation to devotees in the spiritual world. As well as describing Paramātmā, this work describes the jīva in some detail, since the jīva-śakti takes shelter of Paramātmā. Some parts, particularly of the commentary, deal with arguments against Māyāvāda philosophy.