Śrīmad Bhāgavata Is Nondifferent from Kṛṣṇa

Śrī Kṛṣṇa has two types of manifestations, namely sound form, śabda-brahma and His personal form, param-brahma—śabda-brahma paraṁ brahma mamobhe śāśvatī tanū (SB 6.16.51). Maitreya says that when Bhagavān Viśṇu appeared to the sage Kardama it was his Śabda-brahma that appeared in personalized form – darśyāmāsa taṁ kṣattaḥ śābdaṁ brahma dadhad vapuh (SB 3.21.8). The conch in the hand of Bhagavān Viṣṇu is also considered as a representation of Śabda-brahma. This is understood from Viṣṇu touching the cheek of boy Dhruva after which the latter recited prayers. The conch is called brahma-maya by Maitreya (SB 4.9.4).

Śrīmad Bhāgavata, however, is a direct manifestation of Bhagavān Kṛṣṇa Himself.  Śrī Sūta Gosvāmī calls Śrīmad Bhāgavata “the lamp that illuminates the Absolute Reality” (tattva-dīpaṁ purāṇam, SB 12.12.68). He also calls it “the light [or the direct revealer] of supreme transcendence” (adhyātma-dīpam, SB 1.2.3), as well as “the unparalleled lamp of transcendental knowledge” (atulo jñāna-pradīpaḥ, SB 12.13.19). In Devakī’s prayers to Kṛṣṇa when He appeared in the prison of Kaṁsa, she refers to Him as “the lamp of spiritual knowledge” (adhyātma-dīpaḥ, SB 10.3.24). These statements imply that Śrīmad Bhāgavata and Śrī Kṛṣṇa both are adhyātma-dīpaḥ and thus nondifferent. This fact is further confirmed by Sūta Gosvāmī in his reply to the following pertinent question of Śaunaka Ṛṣi: 

Now that Śrī Kṛṣṇa, the Master of yoga, the well-wisher of the brāhmaṇas, and the protector of dharma, has departed to His own paramount abode, please tell us to whom dharma has gone for refuge. (SB 1.2.23)