All five tattvas are one absolute substance, yet manifest infinite varieties of transcendental taste.Listen — Srila Prabhupada Uvaca
Śrī Caitanya-caritāmṛta, Ādi-līlā 7.5 — March 7, 1974, Māyāpur 740307CC-MAYAPUR [32:59 Minutes] CcAdi-07.005_740307CC-MAYAPUR Pradyumna: Oṁ namo bhagavate vāsudevāya. Oṁ namo bhagavate vāsudevāya. Oṁ namo bhagavate vāsudevāya. [Prabhupāda and devotees repeat] [leads chanting of verse] pañca-tattva—eka-vastu, nāhi kichu bheda rasa āsvādite tabu vividha vibheda [Cc. Ādi 7.5] [leads chanting of synonyms] [break] [02:22] Translation: "Spiritually there are no differences between these five tattvas, for on the transcendental platform everything is absolute.
Yet there are also varieties in the spiritual world, and in order to taste these spiritual varieties one should distinguish between them." Prabhupāda: pañca-tattva—eka-vastu, nāhi kichu bheda rasa āsvādite tabu vividha vibheda [Cc. Ādi 7.5] Pañca-tattva. The Absolute Truth is divided into five subject matter of relishing transcendental mellow. Advaya: without any difference. Vadanti tat tattva-vidas tattvaṁ yaj jñānam advayam [SB 1.2.11]: Absolute Truth is one, but still, there are varieties, transcendental varieties.
Just like Brahman, impersonal Brahman; and Paramātmā, localized aspect of the Supreme Lord, Paramātmā; and Bhagavān, the Supreme Personality of Godhead—they are one. There is no difference. Brahman is not different from Bhagavān, and Bhagavān is not different from Brahman. Bhagavān is addressed by Arjuna as Para-brahman.
Brahman realization, gradually... First realization: impersonal Brahman; then localized Brahman; then personal Brahman. The personal Brahman is called Para-brahman, the Supreme Brahman. Impersonal Brahman is the beginning of realization of the Absolute Truth.
That is not final. Therefore those who are satisfied with impersonal Brahman, their knowledge is not perfect. Ye 'nye 'ravindākṣa vimukta-māninas tvayy asta-bhāvād aviśuddha-buddhayaḥ [SB 10.2.32]. The realization of the Absolute Truth is the platform of viśuddha-sattva.
So unless one comes to the platform of personal realization of the Lord, one is supposed to be aviśuddha-buddhi: intelligence is not yet perfectly pure. So here it is said, eka-vastu. So far the substance is concerned, that is eka-vastu. Just like in logical categories the substance is there, and there are many categories. Take for example that the Absolute Truth is one, but there are categories: "This is śakti-tattva; this is prakāśa-tattva; this is incarnation tattva; this is marginal potency; this is external potency." Parāsya śaktir vividhaiva śrūyate [Cc. Madhya 13.65, purport]. There are many multipotencies. Because the original is Absolute Truth, in one sense everyone is in the same absolute platform. In the Śrīmad-Bhāgavatam there is a verse, idaṁ hi viśvaṁ bhagavān ivetaraḥ [SB 1.5.20].
Idaṁ hi viśvaṁ bhagavān ivetaraḥ: "This viśva, the whole cosmic manifestation, is Bhagavān, the Supreme Personality of Godhead," just like Kṛṣṇa manifested His universal form. So every part and parcel is Bhagavān, but still, it is different. This is the philosophy of Caitanya Mahāprabhu's acintya-bhedābheda: simultaneously one and different, inconceivable. We cannot conceive at the present moment how one thing can be the same, at the same time different; therefore it is called acintya, inconceivable. But bhedābheda...