Bhagavad Gīta Bhāshya and Tātparya
B.G 11.47
śrī-bhagavān uvāca
The Auspicious Lord said:
mayā prasannena tavārjunedaṁ rūpaṁ paraṁ darśitam ātma-yogāt। tejo-mayaṁ viśvam anantam ādyaṁ yan me tvad-anyena na dṛṣṭa-pūrvam ॥47॥
O Arjuna, by my grace, this supreme form has been shown to you through my inner power, brilliant, infinite, universal, original, which has not been seen before by anyone other than you.
Gīta Tātparya 11.47
'Viśva' - the Lord possessing complete qualities. As per the testimonial from Brahmāṇḍa Purāṇa: Brahma, Rudra, and Indra is the hierarchical sequence.
"viśva-nāmā sa bhagavān yataḥ pūrṇa-guṇaḥ prabhuḥ।"
"He is called Viśva because he is the Lord possessing complete qualities."
iti pādme।
- stated thus in the Padma Purāṇa.
tvad-anyena na dṛṣṭa-pūrvam ity-anena tenaiva indra-śarīreṇa dṛṣṭam iti jñāyate। tvad-anyeneti tvad-avarāpekṣayā। tair-api tadvat na dṛṣṭam ity-eva।
By the phrase "not seen before by anyone other than you", it is known that it was seen only through Indra’s body. The phrase implies comparison to those inferior to you. Even by them, it was likewise not seen.
"viśva-rūpaṁ prathamato brahmā'paśyac-catur-mukhaḥ। tac-chatāṁśena rudras-tu tac-chatāṁśena vāsavaḥ। yathendreṇa purā dṛṣṭam apaśyat so'rjuno'pi san। tadanye krama-yogena tac-chatāṁśādi-darśinaḥ॥"
"Brahmā, the four-faced, first saw the universal form. Rudra saw it by a hundredth part of that, and Indra by a hundredth part of that. Just as Indra formerly saw it, Arjuna too, being such, saw it. Others beheld only portions of it in order."
iti brahmāṇḍe ॥47॥
-stated thus in the Brahmāṇḍa Purāṇa.

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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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