SB 10.2.17

The word dhāma is significant. Dhāma refers to the place where the Supreme Personality of Godhead resides. In the beginning of Śrīmad-Bhāgavatam (1.1.1) it is said, dhāmnā svena sadā nirasta-kuhakaṁ satyaṁ paraṁ dhīmahi. In the abode of the Supreme Personality of Godhead, there is no influence of material energy (dhāmnā svena sadā nirasta-kuhakam). Any place where the Supreme Personality of Godhead is present by His name, form, qualities or paraphernalia immediately becomes a dhāma. For example, we speak of Vṛndāvana-dhāma, Dvārakā-dhāma and Mathurā-dhāma because in these places the name, fame, qualities and paraphernalia of the Supreme Godhead are always present. Similarly, if one is empowered by the Supreme Personality of Godhead to do something, the core of his heart becomes a dhāma, and thus he becomes so extraordinarily powerful that not only his enemies but also people in general are astonished to observe his activities. Because he is unapproachable, his enemies are simply struck with wonder, as explained here by the words durāsado ’tidurdharsaḥ.

The words pauruṣaṁ dhāma have been explained by various ācāryas. Śrī Vīrarāghava Ācārya says that these words refer to the effulgence of the Supreme Personality of Godhead, Vijayadhvaja says that they signify viṣṇu-tejas, and Śukadeva says bhagavat-svarūpa. The Vaiṣṇava-toṣaṇī says that these words indicate the influence of the Supreme Lord’s effulgence, and Viśvanātha Cakravartī Ṭhākura says that they signify the appearance of the Supreme Personality of Godhead.