108
Śrīmad-Bhāgavatam
[Canto 8, Ch. 12]
conception, the cosmic manifestation, consisting of both matter and spirit, is not different from the Supreme Personality of Godhead.  Idam hi viśvam bhagavān ivetaraḥ : “This cosmic manifestation is also the Supreme Personality of Godhead, although it appears different from Him.” In  Bhagavad-gītā  (9.4) the Lord says:
mayā tatam idam sarvam jagad avyakta-mūrtinā mat-sthāni sarva-bhūtāni na cāham teṣv avasthitaḥ
“By Me, in My unmanifested form, this entire universe is pervaded. All beings are in Me, but I am not in them.” Thus although someone may say that the Supreme Person is different from the cosmic manifestation, actually He is not. The Lord says,  mayā tatam idam sarvam : “In My impersonal feature I am spread throughout the world.” Therefore, this world is not different from Him. The difference is a difference in names. For example, whether we speak of gold earrings, gold bangles or gold necklaces, ultimately they are all gold. In a similar way, all the different manifestations of matter and spirit are ultimately one in the Supreme Personality of Godhead.  Ekam evādvitīyam brahma . This is the Vedic version ( Chāndogya Upaniṣad  6.2.1). There is oneness because everything emanates from the Supreme Brahman. The example already given is that there is no difference between a golden earring and the gold mine as it is. The Vaiśeṣika philosophers, however, because of their Māyāvāda conception, create differences. They say,  brahma satyam jagan mithyā : “The Absolute Truth is real, and the cosmic manifestation is false.” But why should the  jagat  be considered  mithyā ? The  jagat  is an emanation from Brahman. Therefore the  jagat  is also truth.
Vaiṣṇavas, therefore, do not consider the  jagat  to be  mithyā ; rather, they regard everything as reality in connection with the Supreme Personality of Godhead.
anāsaktasya viṣayān yathārham upayuñjataḥ nirbandhaḥ kṛṣṇa-sambandhe yuktam vairāgyam ucyate