यो हि विष्णुः स एवात्मा यो ह्यात्मासौ जनार्दनः ।विष्ण्वात्मशब्दौ पर्यायौ यथा विटपिपादपौ
In plain words
He who is Viṣṇu is the very ātman; he who is the ātman, he is Janārdana. 'Viṣṇu' and 'ātman' are two words for the one thing, as are viṭapin and pādapa, both meaning tree.