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BG 15.18

यस्मात्क्षरमतीतोऽहमक्षरादपि चोत्तमः
अतोऽस्मि लोके वेदे च प्रथितः पुरुषोत्तमः

yasmātkṣaramatīto'hamakṣarādapi cottamaḥ
ato'smi loke vede ca prathitaḥ puruṣottamaḥ

TRANSLATION

Because I transcend the perishable Person and am also higher than the imperishable Person, therefore I am styled in the Smrti and the Veda as the Supreme Person (Purushottama).

PURPORT

Inasmuch as I transcend the perishable (i.e., bound) Person of the aforesaid nature, and I am higher, for reasons stated earlier, than the imperishable Person or liberated self, therefore I am styled the Supreme Person in the Smrti and Shrutis. The Smrti is called Loka by reason of its leading to the meaning of the Vedas. The meaning is that I am famous in the Shruti and in the Smrti. In the Shruti for instance; ‘Reaching the Supreme Light, it appears in its own nature. He is the Supreme Person’ (Cha.U., 8.12.3). In the Smrti we have texts like ‘I will approach Him (Shri Krishna), the Supreme Person who is the incarnation of a portion of Vishnu, who is without beginning, middle or end’ (V.P.. 5.17.33).