The Mayavadi Philosophers Are Converted
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enter into the Supreme Existence in their liberated state without changing their original constitutional position of activity.
We must always remember that the Supreme Lord has His creative function; and, similarly, the infinitesimal living entities have also a creative function. When they are liberated and enter into the Supreme after the dissolution of this material body, their creative function is not lost. On the contrary, the creative function of the living entity becomes properly manifested in the liberated stage. If the living entity's activities are definitely manifested when he is in this material condition, then how is it possible that when he is in his spiritual liberated stage his activities can be stopped?  Entering  is therefore understood in the sense that the bird enters into the trees, or the animals enter into the forest, or the flying vehicle enters into the sky.
While explaining Code Number One of the First Chapter of  Vedanta Sutra , Sankara has most unceremoniously tried to explain that Brahman or the Supreme Absolute Truth is impersonal. Similarly, he has tried to twist most cunningly the doctrine of by-product into the doctrine of state of change. Actually, there is no change of state for the Supreme Absolute. It is simply by His inconceivable power of doing things that there comes a by-product. A relative truth produced out of another truth is called the transformation of a by-product. For example, when a sitting chair is produced out of crude wood it is the transformation of a by-product. Similarly, the Supreme Absolute Truth, Brahman, is immutable, and when we find a by-product—the living entity or this cosmic manifestation—it is called a transformation of that by-product of the Supreme. Another example can be cited in this connection: that of milk and yogurt. Yogurt is a transformation of milk. In this way, if we study the living entities and the cosmic manifestation, it will appear that they are not different from the original Absolute Truth.
But from the Vedic literature we understand that the Absolute Truth has various multiforms of energy, and therefore the living entities and the cosmic manifestation are only a demonstration of His various energies. As energies are non-separable from the Energetic, therefore this transformation of the living entity and the cosmic manifestation is an inseparable truth which is part of the same Absolute Truth. Such a conclusion about the Absolute Truth and the relative truth should not be unacceptable to any sane man.
The Supreme Absolute Truth has His inconceivable potency, and out of that potential energy this cosmic manifestation has been effected. In other words, the Supreme Absolute Truth is the ingredient and the living entity and the cosmic manifestation are by-products. In the  Taittiriya Upanishad  it is