Māyāvādī philosophy has the audacity to reject the purpose of Vyāsadeva, as explained in the Vedānta-sūtra, and to attempt to establish a doctrine of transformation which is totally imaginary. According to the Māyāvādī philosophy, the cosmic manifestation is but the transformation of the Absolute Truth, and the Absolute Truth has no separate existence outside the cosmic manifestation. This is not the message of Vedānta-sūtra. The transformation has been explained by Māyāvādī philosophers as false, but it is not false. It is only temporary. The Māyāvādī philosophers maintain that the Absolute Truth is the only truth and that this material manifestation known as the world is false. Actually this is not the case. The material contamination is not exactly false; because it is relative truth, it is temporary. There is a difference between something that is temporary and something that is false.
Praṇava, or oṁkāra, is the chief vibration found in the Vedic hymns, and oṁkāra is considered to be the sound form of the Supreme Lord. From oṁkāra all Vedic hymns have emanated, and the world itself has also emanated from this oṁkāra sound. The words tat tvam asi, also found in the Vedic hymns, are not the chief vibrations but are explanations of the constitutional position of the living entity. Tat tvam asi means that the living entity is a spiritual particle of the supreme spirit, but this is not the chief motif of the Vedānta or Vedic literatures. The chief sound representation of the Supreme is oṁkāra.
All these faulty explanations of Vedānta-sūtra are considered atheistic. Because the Māyāvādī philosophers do not accept the eternal transcendental form of the Supreme Lord, they are unable to engage in real devotional service. Thus the Māyāvādī philosopher is forever bereft of Kṛṣṇa consciousness and Kṛṣṇa's devotional service. The pure devotee of the Personality of Godhead never accepts the Māyāvādī philosophy as an actual path to transcendental realization. The Māyāvādī philosophers hover in the moral and immoral material atmosphere of the cosmic world and consequently are always engaged in rejecting and accepting material enjoyment. They have falsely accepted the nonspiritual as the spiritual, and as a result they have forgotten the spiritual eternal form of the Supreme Personality of Godhead, as well as His name, quality and entourage. They consider the transcendental pastimes, name, form and qualities of the Supreme to be products of material nature. Because of their acceptance and rejection of material pleasure and misery, the Māyāvādī philosophers are eternally subjected to material misery.
The actual devotees of the Lord are always in disagreement with the Māyāvādī philosophers. There is no way that impersonalism can possibly represent eternity, bliss and knowledge. Being situated in imperfect knowledge of liberation, the Māyāvādī decries eternity, knowledge and bliss as materialism. Because they reject devotional service, they are unintelligent and unable to understand the effects of devotional service. The word jugglery they use in an attempt to amalgamate knowledge, the knowable and the knower simply reveals them to be unintelligent.