Lord Caitanya admitted that Śaṅkarācārya was an incarnation of Lord Śiva, and it is known that Lord Śiva is one of the greatest devotees, a mahājana of the Bhāgavata school. There are twelve mahājanas, great authorities on devotional service, and Lord Śiva is one of them. Why, then, did he adopt the process of Māyāvāda philosophy? The answer is given in the Śiva Purāṇa, where the Supreme Lord tells Śiva:
- dvāparādau yuge bhūtvā kalayā mānuṣādiṣu
- svāgamaiḥ kalpitais tvaṁ ca janān mad-vimukhān kuru
"In the beginning of Kali-yuga, by My order, bewilder the people in general with Māyāvāda philosophy." In the Padma Purāṇa, Lord Śiva tells his wife Bhagavatī Devī:
- māyāvādam asac-chāstraṁ pracchannaṁ bauddham ucyate
- mayaiva kalpitaṁ devi kalau brāhmaṇa-rūpiṇā
- brahmaṇaś cāparaṁ rūpaṁ nirguṇaṁ vakṣyate mayā
- sarva-svaṁ jagato ’py asya mohanārthaṁ kalau yuge
- vedānte tu mahā-śāstre māyāvādam avaidikam
- mayaiva vakṣyate devi jagatāṁ nāśa-kāraṇāt
"The Māyāvāda philosophy is veiled Buddhism. (In other words, the voidist philosophy of Buddha is more or less repeated in the Māyāvāda philosophy of impersonalism, although the Māyāvādīphilosophers claim to be directed by the Vedic conclusions.) As a brāhmaṇa boy, I manufacture this philosophy in the Age of Kali to mislead the atheists. Actually, the Supreme Personality of Godhead has His transcendental body, but I describe the Supreme as impersonal. I also explain the Vedānta-sūtra according to the same principles of Māyāvāda philosophy."