The form of the Supreme Lord which is beyond the modes of material nature is not like the forms of this material world. His form is fully spiritual and cannot be compared with any material form. According to Vedic literatures, one who does not accept the spiritual form of the Supreme Lord is an atheist. Because Lord Buddha did not accept these Vedic principles, the Vedic teachers consider him to be an atheist. Although Māyāvādī philosophers pretend to accept the Vedic principles, they indirectly preach Buddhist philosophy, or atheistic philosophy, and do not accept the Supreme Personality of Godhead. Māyāvādī philosophy is inferior to Buddhist philosophy, which directly denies Vedic authority. Because it is disguised as Vedānta philosophy, Māyāvādī philosophy is more dangerous than Buddhism or atheism.
Vedānta-sūtra is compiled by Vyāsadeva for the benefit of all living entities. It is through Vedānta-sūtra that the philosophy of bhakti-yoga can be understood. Unfortunately, the Māyāvādī commentary, Śārīraka-bhāṣya, has practically defeated the purpose of Vedānta-sūtra. In the Māyāvādī commentary, the spiritual, transcendental form of the Supreme Personality of Godhead has been denied, and the Supreme Brahman has been dragged down to the level of the individual Brahman, the living entity. Both the Supreme Brahman and the individual Brahman have been denied spiritual form and individuality, although it is clearly stated that the Supreme Lord is the one supreme living entity and the other living entities are the many subordinate living entities. Thus reading the Māyāvādī commentaries on Vedānta-sūtra is always dangerous. The chief danger is that through these commentaries one may come to consider the living entity to be equal to the Supreme Lord. It is easy for a conditioned living entity to be falsely directed in this way, and once he is so directed he can never come to his actual position or enjoy his eternal activity in bhakti yoga. In other words, the Māyāvādī philosophy has rendered the greatest disservice to humanity by promoting the impersonal view of the Supreme Lord. Thus Māyāvādī philosophers deprive human society of the real message of Vedānta-sūtra.