Bhagavad Gīta Bhāshya and Tātparya
B.G 9.19
tapāmyahamahaṁ varṣaṁ nigr̥hṇāmyutsr̥jāmi ca। amr̥taṁ caiva mr̥tyuśca sadasaccāhamarjuna ॥19॥
I am the source of heat, and I withhold and send forth the rain. O Arjuna, know that I encompass both immortality and death, and I am simultaneously the cause and effect.
Gīta Tātparya 9.19
Due to the completeness of virtuous qualities, supreme Lord Vishnu is called 'sat'. As no one else is superior in qualities to Lord Vishnu, i.e. He is beyond ordinary qualities. Hence he is spoken of as 'asat'.
"sat sādhuguṇapūrṇatvādasmānnānyo guṇādhikaḥ। yato'to'saditiproktaṁ viṣṇvākhyaṁ paramaṁ padam॥"
"Due to the completeness of virtuous qualities, supreme Lord Vishnu is called 'sat'; no one else is superior in qualities to Lord Vishnu, i.e. He is beyond ordinary qualities, hence he is spoken as 'asat'."
iti śabdanirṇaye ॥16-19॥
- stated thus in the śabdanirṇaya, a book on the determination of words.

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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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