Personal and Impersonal Realization
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of the material modes of Nature. The form beyond the modes of material Nature is not exactly like the form of this material world, but there is form, which is called spiritual form. That spiritual form cannot be compared with any one of these material forms. Anyone, therefore, who does not agree to accept the spiritual Form of the Supreme Lord, is counted among the atheists. Lord Buddha did not accept these Vedic principles, and therefore the Vedic teachers considered Him an atheist. Although Mayavadi philosophers do pretend to accept the Vedic principles, they indirectly preach the Buddhist philosophy or atheistic philosophy, without acceptance of the Supreme Personality of Godhead. This philosophy is inferior to Buddha's philosophy, which directly denies the Vedic authority; for the Mayavadi philosophy is disguised as Vedanta philosophy, and is thus more dangerous than Buddhism or atheism.
Vedanta Sutra  is purely compiled by Vyasadeva for the benefit of all living entities in order to understand the philosophy of  Bhakti Yoga . Unfortunately, the Mayavadi commentary,  Sarirakabhasya , has practically defeated the purpose of the  Vedanta Sutra . In the Mayavadi commentary, the spiritual, transcendental Form of the Supreme Personality of Godhead has been denied and the Supreme Brahman has been dragged down to a level equal with the individual Brahman, the living entity. Both of them have been denied the spiritual form of individuality, although it is clearly stated that the Supreme Lord is the One Supreme Living entity, and the living entities are many. Therefore, to consider the commentary of the Mayavadi philosophy on the  Vedanta Sutra  is always dangerous. The danger is in the false understanding of the living entity as equal to the Supreme Lord. A living entity can thus be falsely directed; and as a result he can never come to his actual position, his eternal activity in Bhakti Yoga. In other words, the Mayavadi philosophy has rendered the greatest disservice to humanity by promoting the impersonal view of the Supreme Lord. These philosophers are depriving human society of the real message of the  Vedanta Sutra .
From the very beginning of the  Vedanta Sutra  it is accepted that the cosmic manifestation is a display of the energy of the Supreme Lord. In the very beginning,  Janmadyasya , it is described that the Supreme Brahman is That from Whom everything is taking appearance. Everything is being maintained and everything is dissolved in Him. The Absolute Truth is the Cause of Creation, Maintenance, and Dissolution. The cause of the fruit is the tree. When the tree produces a fruit it does not mean that the tree is impersonal. The tree produces many hundreds and thousands of fruits but it remains as it is. The