Prayers by the Personified Vedas
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The conclusion of the atheistic Sāṅkhya philosophy is that because the effects of the material worlds are temporary or illusory, the cause is therefore also illusory. The Sāṅkhya philosophers are in favor of voidism, but the actual fact is that the original cause is the Supreme Personality of Godhead and this cosmic manifestation is the temporary manifestation of His material energy. When this temporary manifestation is annihilated, its cause, the eternal existence of the spiritual world, continues as it is, and therefore the spiritual world is called  sanātana-dhāma , the eternal abode. The conclusion of the Sāṅkhya philosopher is therefore not valid.
Then there are the philosophers headed by Gautama and Kaṇāda. They have very minutely studied the cause and effect of the material elements and have ultimately come to the conclusion that atomic combination is the original cause of creation. Present material scientists also follow in the footsteps of Gautama and Kaṇāda, who propounded this theory of  paramānuvāda . This theory, however, cannot be supported because the original cause of everything is not inert atoms. This is confirmed in  Bhagavad-gītā  and  Śrīmad-Bhāgavatam  as well as in the  Vedas , wherein it is stated  eko nārāyaṇa āsīt , only Nārāyaṇa existed before the creation. The  Śrīmad-Bhāgavatam  and  Vedānta-sūtra  also say that the original cause is sentient and both indirectly and directly cognizant of everything within this creation. In the  Bhagavad-gītā  Kṛṣṇa says,  ahaṁ sarvasya prabhavaḥ : “I am the original cause of everything,” and  mattaḥ sarvaṁ pravartate : “From Me everything comes into existence.” Therefore, atoms may form the basic combinations of material existence, but these atoms are generated from the Supreme Personality of Godhead. Thus the philosophy of Gautama and Kaṇāda cannot be supported.
Similarly, impersonalists headed by Aṣṭāvakra and later on by Śaṅkarācārya accept the impersonal Brahman effulgence as the cause of everything. According to their theory, the material manifestation is temporary and unreal, whereas the impersonal Brahman effulgence is reality. But this theory cannot be supported either, because the Lord Himself says in the  Bhagavad-gītā  that this Brahman effulgence is resting on His personality. It is also confirmed in the  Brahma-saṁhitā  that the Brahman effulgence is the personal bodily rays of Kṛṣṇa. As such, impersonal Brahman cannot be the original cause of the cosmic manifestation. The original cause is the all-perfect sentient Personality of Godhead, Govinda.
The most dangerous theory of the impersonalists is that when God comes as an incarnation He accepts a material body created by the three modes of material nature. This Māyāvādī theory has been condemned by Lord Caitanya as most offensive. He has said that anyone who accepts the transcendental body of the Personality of Godhead to be made of