Lord Caitanya then said that all the Vedic statements of the Upaniṣads aim at the ultimate truth, known as Brahman. The word Brahman means "the greatest," and "the greatest" should immediately be understood to refer to the Supreme Personality of Godhead, the source of all emanations. Unless the greatest possesses six opulences in full, he cannot be called the greatest. The greatest is therefore the Supreme Personality of Godhead. In other words, the Supreme Brahman is the Supreme Personality of Godhead. In the Bhagavad-gītā (10.12), the Supreme Personality of Godhead, Kṛṣṇa, is accepted by Arjuna as the Supreme Brahman. The conceptions of the impersonal Brahman and the localized Supersoul are contained within the understanding of the Supreme Personality of Godhead.
Whenever we speak of the Supreme Personality of Godhead, we add the word śrī, indicating that He is full with six opulences. This means that He is eternally a person; if He were not a person, the six opulences could not be present in fullness. Therefore, whenever it is said that the Supreme Absolute Truth is impersonal, what is meant is that His personality is not material. To distinguish His transcendental body from material bodies, some philosophers have explained Him as having no material personality. In other words, His material personality is denied and His spiritual personality is established. In the Śvetāśvatara Upaniṣad (3.19) this is clearly explained: "The Absolute Truth has no material legs and hands, but He has spiritual hands by which He accepts everything offered to Him. He has no material eyes, but He has spiritual eyes by which He can see everything and anything. He has no material ears, but He can hear everything and anything with His spiritual ears. Having perfect senses, He knows past, future and present. Indeed, He knows everything, but no one can understand Him, for by material senses He cannot be understood. Being the origin of all emanations, He is the supreme, the greatest, the Personality of Godhead."