"The Lord is beyond the inferior and marginal energies as above mentioned, and His spiritual energy is manifested in three different phases: as eternal existence, eternal bliss and eternal knowledge. As far as eternal existence is concerned, it is conducted by the sandhinī potency; similarly, bliss and knowledge are conducted by the hlādinī and saṁvit potencies respectively. As the supreme energetic Lord, He is the supreme controller of the spiritual, marginal and material energies. And all these different types of energies are connected with the Lord in eternal devotional service.
"The Supreme Personality of Godhead is thus enjoying in His transcendental eternal form. Is it not astounding that one dares to call the Supreme Lord nonenergetic? The Lord is the controller of all energies, and the living entities are parts and parcels of one of the energies. Therefore there is a gulf of difference between the Lord and the living entities. How then can one say that the Lord and the living entities are one and the same? In the Bhagavad-gītā also the living entities are described as belonging to the superior energy of the Lord. According to the principles of intimate correlation between the energy and the energetic, both of them are nondifferent also. Therefore, the Lord and the living entities are nondifferent as the energy and the energetic.
"Earth, water, fire, air, ether, mind, intelligence and ego are all inferior energies of the Lord, but the living entities are different from all as superior energy. This is the version of Bhagavad-gītā (7.4–5).
"The transcendental form of the Lord is eternally existent and full of transcendental bliss. How then can such a form be a product of the material mode of goodness? Anyone, therefore, who does not believe in the form of the Lord is certainly a faithless demon and as such is untouchable, a not to be seen persona non grata fit to be punished by the Plutonic king.
"The Buddhists are called atheists because they have no respect for the Vedas, but those who defy the Vedic conclusions, as above mentioned, under the pretense of being followers of the Vedas, are verily more dangerous than the Buddhists.
"Śrī Vyāsadeva very kindly compiled the Vedic knowledge in his Vedānta-sūtra, but if one hears the commentation of the Māyāvāda school (as represented by the Śaṅkara-sampradāya) certainly he will be misled on the path of spiritual realization.
"The theory of emanations is the beginning subject of the Vedānta-sūtra. All the cosmic manifestations are emanations from the Absolute Personality of Godhead by His inconceivable different energies. The example of the touchstone is applicable to the theory of emanation. The touchstone can convert an unlimited quantity of iron into gold, and still the touchstone remains as it is. Similarly, the Supreme Lord can produce all manifested worlds by His inconceivable energies, and yet He is full and unchanged. He is pūrṇa (complete), and although an unlimited number of pūrṇas emanate from Him, He is still pūrṇa.
"The theory of illusion of the Māyāvāda school is advocated on the ground that the theory of emanation will cause a transformation of the Absolute Truth. If that is the case, Vyāsadeva is wrong. To avoid this, they have skillfully brought in the theory of illusion. But the world or the cosmic creation is not false, as maintained by the Māyāvāda school. It simply has no permanent existence. A nonpermanent thing cannot be called false altogether. But the conception that the material body is the self is certainly wrong.
"Praṇava (oṁ), or the oṁkāra in the Vedas, is the primeval hymn. This transcendental sound is identical with the form of the Lord. All the Vedic hymns are based on this praṇava oṁkāra. Tat tvam asi is but a side word in the Vedic literatures, and therefore this word cannot be the primeval hymn of the Vedas. Śrīpāda Śaṅkarācārya has given more stress on the side word tat tvam asi than on the primeval principle oṁkāra."
The Lord thus spoke on the Vedānta-sūtra and defied all the propaganda of the Māyāvāda school.* The Bhaṭṭācārya tried to defend himself and his Māyāvāda school by jugglery of logic and grammar, but the Lord defeated him by His forceful arguments. He affirmed that we are all related with the Personality of Godhead eternally and that devotional service is our eternal function in exchanging the dealings of our relations. The result of such exchanges is to attain premā, or love of Godhead. When love of Godhead is attained, love for all other beings automatically follows because the Lord is the sum total of all living beings.