Bhagavad Gīta Bhāshya and Tātparya
B.G 8.21
अव्यक्तोऽक्षर इत्युक्तस्तमाहुः परमां गतिम्। यं प्राप्य न निवर्तन्ते तद्धाम परमं मम ॥२१॥
The unmanifest is called the imperishable; that is said to be the supreme goal. Having attained it, they does not return; that is My ultimate abode, the essential natural form.
Gīta Bhāshya 8.21
The phrase 'Having attained which, they do not return' refers to the context from previous verses. 'avyaktaṁ' - the Supreme lord Viṣṇu. 'Dhāma' - essential true natural form.
अव्यक्तो भगवान्। 'यं प्राप्य न निवर्तन्ते' - इति 'मामुपेत्य' इत्युक्तस्य परामर्शात्।
The unmanifest reffered here is the Supreme Lord. The phrase 'Having attained which, they do not return' refers to the earlier statement 'Having reached Me' as an implicit reference.
"अव्यक्तं परमं विष्णुम्"
"The unmanifest is the Supreme lord Viṣṇu."
- इति प्रयोगाच्च गारुडे।
- used as such in the Garuḍa Purana.
धाम स्वरूपम्।
The word 'Dhāma' refers to the essential true natural form.
"तेजः स्वरूपं च गृहं प्राज्ञैर्धामेति गीयते।"
"The wise declare that radiance, essential true natural form, and abode are called 'Dhāma'."
इत्यभिधानात् ॥२१॥
- such is the declaration (in the ancient Sanskrit dictionary).

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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