If we study philosophy intelligently, then we can understand that living being, jīva, how he can become one with the Supreme. Then why he has become jīva? Jīva is eternally. In the Bhagavad-gītā it is stated, mamaivāṁśo jīva-bhūtaḥ jīva-loka sanātana (BG 15.7). Sanātana. Sanātana means eternally. He is fragmental parts of the Supreme. Not that by māyā he is thinking fragmental parts but actually he is one. That is Māyāvāda philosophy. But Kṛṣṇa does not say that. Kṛṣṇa says sanātana. He is fragmental parts sanātana, eternally. Besides that, it is clearly explained in the Bhagavad-gītā that the spirit cannot be cut into pieces, acchedyo 'yam adāhyo 'yam (BG 2.24), so how it becomes a small fragment? Acchedyo 'yam: you cannot cut into pieces, spirit. And it is further explained that these fragmental parts eternally, from the very beginning.
Kṛṣṇa also says in the Bhagavad-gītā, "My dear Arjuna, you, Me and all these soldiers and kings who have assembled there, they existed like this in the past, they're existing in the same way, and they'll continue to exist like that." There is no question of becoming one. Past, present, future, always we are distinct. So how they can be one, sanātana? We are part and parcel sanātana, eternally. But in quality we are one. In quality we are one. Kṛṣṇa is eternal; we are eternal. Kṛṣṇa is spirit; we are spirit. Kṛṣṇa is also person; we are also person. In this way, we are one, but He is the great and we are servants. This is actual position. And if we claim that after being freed from māyā, we shall become one with the Supreme, that is called Māyāvāda. We eternally, we are separate. Dvaitavāda. That is Madhvācārya's philosophy, dvaitavāda. So if you consider very, I mean, cool-headed, then Vaiṣṇava philosophy is the best, not this Māyāvāda's philosophy.