When Lord Caitanya met Sārvabhauma Bhaṭṭācārya at Jagannātha Purī, Bhaṭṭācārya, being the greatest logician of the day, also wanted to teach the Lord Vedānta. Since Bhaṭṭācārya was an elderly man, the age of Lord Caitanya's father, He took compassion on the young sannyāsī and requested Him to learn Vedānta-sūtra from him. Otherwise, Bhaṭṭācārya maintained, it would be difficult for Lord Caitanya to continue as a sannyāsī. When the Lord finally agreed, Bhaṭṭācārya began to teach Him in the temple of Jagannātha. Bhaṭṭācārya lectured on the Vedānta-sūtra continuously for seven days, and the Lord heard him without speaking a word. On the eighth day, Bhaṭṭācārya said: "You have been hearing Vedānta-sūtra from me for the past week, but You have not asked any questions, nor have You indicated that I am explaining it nicely. Therefore I cannot tell whether You are understanding me or not."
"I am a fool," the Lord replied. "I have no capacity to study Vedānta-sūtra, but since you asked Me to hear you, I am trying to listen. I am simply listening to you because you said that it is the duty of every sannyāsī to hear Vedānta-sūtra. But as far as the meaning you are conveying is concerned—I cannot understand that." Thus the Lord indicated that in the Māyāvādī sampradāya there are many so-called sannyāsīs who, even though illiterate and unintelligent, hear Vedānta-sūtra from their spiritual master just as a matter of formality. Although they listen, they do not understand anything. As far as Lord Caitanya was concerned, He said that He did not understand the explanation of Bhaṭṭācārya not because it was too difficult for His understanding but because He did not approve of the Māyāvādī interpretation.
When the Lord said that He was an uneducated fool and could not follow the expositions, Bhaṭṭācārya replied: "If You do not follow what I am saying, why don't You inquire? Why do You simply sit silently? It appears that You do have something to say about my explanations."
"My dear sir," the Lord replied. "As far as the Vedānta-sūtra or the codes of Vedānta are concerned, I can understand the meaning quite well. However, I cannot understand your explanations. There is nothing really difficult about the meaning of the original Vedānta-sūtra, but the way you explain Vedānta-sūtra appears to obscure the real meaning. You do not elucidate the direct meaning but imagine something and consequently obscure the true meaning. I think that you have a particular doctrine which you are trying to expound through the codes of Vedānta-sūtra."
According to Muktika Upaniṣad, there are 108 Upaniṣads. Among these are: (1) Īśa, (2) Kena, (3) Kaṭha, (4) Praśna, (5) Muṇḍaka, (6) Māṇḍūkya, (7) Tittiri, (8) Aitareya, (9) Chāndogya, (10) Bṛhad-āraṇyaka, (11) Brahma, (12) Kaivalya, (13) Jāvāla, (14) Śvetāśva, (15) Hansa, (16) Arunih, (17) Garbha, (18) Narayana, etc. These 108 Upanisads contain all knowledge about the Absolute Truth. Sometimes people inquire abou the meaning of these 108 prayer beads, but because we think there are 108 Upanisads which contain full knowledge of the Absolute Truth, therefore 108 beads are accepted. Sometimes on the other hand, the Vaiṣṇava transcendentalists think that the 108 beads represent the 108 companions of Lord Kṛṣṇa in His rāsa dance, and therefore 108 beads are accepted.
Lord Caitanya protested against misinterpretations of the Upaniṣads, and He rejected any explanation which did not give the direct meaning of the Upaniṣads. The direct interpretation is called abhidhā-vṛtti, whereas the indirect interpretation is called lakṣanā-vṛtti, The indirect interpretation serves no purpose. There are four kinds of understanding, called: (1) direct understanding (pratyakṣa), (2) hypothetical understanding (anumāna), (3) historical understanding (aitihya) and (4) understanding through sound (śabda). Of these four, understanding from the Vedic scriptures (which are the sound representations of the Absolute Truth) is the best method. The traditional Vedic students accept understanding through sound to be the best.