This second volume of the Bhagavat-sandarbha includes the Anucchedas beginning with sixty-one. This volume begins with a discussion of the nature of the spiritual world, which is declared to be non-different from the Supreme Personality of Godhead, being a manifestation of His personal potency. Any comparison of the spiritual world with the material world of our experience is soundly refuted. Next, the fact that the Vedas solely describe the Supreme Lord is presented. Although materialistic men consider that the Vedas deal with the four purusarthas-dharma, artha, Kama, and moksa-such materialistic goals are simply stepping-stones on the path back home, back to Godhead. Thereafter, it is argued that Brahman and Bhagavan and not at all two separate entities, but are factually different aspects of the one Absolute Truth. Roman transliterated Sanskrit texts, word for word, and English translation. Translation by Kusakratha Dasa; editing by Purnaprajna Dasa.