The impersonal aspect of the Absolute Truth is not the highest. Above the impersonal feature is the Paramātmā feature, and above this is the personal feature of the Absolute Truth, or Bhagavān. Śrīmad-Bhāgavatam gives information about the Absolute Truth in His personal feature. It is higher than impersonalist literatures and higher than the jñāna-kāṇḍa division of the Vedas. It is even higher than the karma-kāṇḍa division, and even higher than the upāsanā-kāṇḍa division, because it recommends the worship of the Supreme Personality of Godhead, Lord Śrī Kṛṣṇa. In the karma-kāṇḍa, there is competition to reach heavenly planets for better sense gratification, and there is similar competition in the jñāna-kāṇḍa and the upāsanā-kāṇḍa. The Śrīmad-Bhāgavatam is superior to all of these because it aims at the Supreme Truth which is the substance or the root of all categories. From Śrīmad-Bhāgavatam one can come to know the substance as well as the categories. The substance is the Absolute Truth, the Supreme Lord, and all emanations are relative forms of energy.
Nothing is apart from the substance, but at the same time the energies are different from the substance. This conception is not contradictory. Śrīmad-Bhāgavatam explicitly promulgates this simultaneously-one-and-different philosophy of the Vedānta-sūtra, which begins with the "janmādy asya" (SB 1.1.1) sūtra.
This knowledge that the energy of the Lord is simultaneously one with and different from the Lord is an answer to the mental speculators' attempt to establish the energy as the Absolute. When this knowledge is factually understood, one sees the conceptions of monism and dualism to be imperfect. Development of this transcendental consciousness grounded in the conception of simultaneously-one-and-different leads one immediately to the stage of freedom from the threefold miseries. The threefold miseries are (1) those miseries which arise from the mind and body, (2) those miseries inflicted by other living beings, and (3) those miseries arising from natural catastrophes over which one has no control. Śrīmad-Bhāgavatam begins with the surrender of the devotee unto the Absolute Person. The devotee is fully aware that he is one with the Absolute and at the same time in the eternal position of servant to the Absolute. In the material conception, one falsely thinks himself the lord of all he surveys, and therefore he is always troubled by the threefold miseries of life. But as soon as one comes to know his real position as transcendental servant, he at once becomes free from all miseries. As long as the living entity is trying to master material nature, there is no possibility of his becoming servant of the Supreme. Service to the Lord is rendered in pure consciousness of one's spiritual identity; by service one is immediately freed from material encumbrances.
Over and above this, Śrīmad-Bhāgavatam is a personal commentation on the Vedānta-sūtra by Śrī Vyāsadeva. It was written in the maturity of his spiritual life through the mercy of Nārada. Śrī Vyāsadeva is the authorized incarnation of Nārāyaṇa, the Personality of Godhead. Therefore, there is no question as to his authority. He is the author of all other Vedic literatures, yet he recommends the study of Śrīmad-Bhāgavatam above all others. In other Purāṇas there are different methods set forth by which one can worship the demigods. But in the Bhāgavatam only the Supreme Lord is mentioned. The Supreme Lord is the total body, and the demigods are the different parts of that body. Consequently, by worshiping the Supreme Lord, one does not need to worship the demigods. The Supreme Lord becomes fixed in the heart of the devotee immediately. Lord Caitanya Mahāprabhu has recommended the Śrīmad-Bhāgavatam as the spotless Purāṇa and distinguishes it from all other Purāṇas.
The proper method for receiving this transcendental message is to hear it submissively. A challenging attitude cannot help one realize this transcendental message. One particular word is used herein for proper guidance. This word is śuśrūṣu. One must be anxious to hear this transcendental message. The desire to sincerely hear is the first qualification.