The sound of Śrīmad-Bhāgavatam is transcendental, and the resonance of Śrīmad-Bhāgavatam is as good as that of the Vedas. Thus the topic of the Śrīmad-Bhāgavatam is the science of both the Lord and the living entity.
Regular reading or hearing of Śrīmad-Bhāgavatam is also performance of bhakti-yoga, and one can attain the highest perfection simply by the association of Śrīmad-Bhāgavatam. Both Śukadeva Gosvāmī and Mahārāja Parīkṣit attained perfection through the medium of Śrīmad-Bhāgavatam. (SB 2.9.4 purport)
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