"The Buddhists are called atheists because they have no respect for the Vedas, but those who defy the Vedic conclusions, as above mentioned, under the pretense of being followers of the Vedas, are verily more dangerous than the Buddhists.
"Śrī Vyāsadeva very kindly compiled the Vedic knowledge in his Vedānta-sūtra, but if one hears the commentation of the Māyāvāda school (as represented by the Śaṅkara-sampradāya) certainly he will be misled on the path of spiritual realization.
"The theory of emanations is the beginning subject of the Vedānta-sūtra. All the cosmic manifestations are emanations from the Absolute Personality of Godhead by His inconceivable different energies. The example of the touchstone is applicable to the theory of emanation. The touchstone can convert an unlimited quantity of iron into gold, and still the touchstone remains as it is. Similarly, the Supreme Lord can produce all manifested worlds by His inconceivable energies, and yet He is full and unchanged. He is pūrṇa (complete), and although an unlimited number of pūrṇas emanate from Him, He is still pūrṇa.
"The theory of illusion of the Māyāvāda school is advocated on the ground that the theory of emanation will cause a transformation of the Absolute Truth. If that is the case, Vyāsadeva is wrong. To avoid this, they have skillfully brought in the theory of illusion. But the world or the cosmic creation is not false, as maintained by the Māyāvāda school. It simply has no permanent existence. A nonpermanent thing cannot be called false altogether. But the conception that the material body is the self is certainly wrong.
"Praṇava (oṁ), or the oṁkāra in the Vedas, is the primeval hymn. This transcendental sound is identical with the form of the Lord. All the Vedic hymns are based on this praṇava oṁkāra. Tat tvam asi is but a side word in the Vedic literatures, and therefore this word cannot be the primeval hymn of the Vedas. Śrīpāda Śaṅkarācārya has given more stress on the side word tat tvam asi than on the primeval principle oṁkāra."
The Lord thus spoke on the Vedānta-sūtra and defied all the propaganda of the Māyāvāda school.* The Bhaṭṭācārya tried to defend himself and his Māyāvāda school by jugglery of logic and grammar, but the Lord defeated him by His forceful arguments. He affirmed that we are all related with the Personality of Godhead eternally and that devotional service is our eternal function in exchanging the dealings of our relations. The result of such exchanges is to attain premā, or love of Godhead. When love of Godhead is attained, love for all other beings automatically follows because the Lord is the sum total of all living beings.
The Lord said that but for these three items—namely, eternal relation with God, exchange of dealings with Him and the attainment of love for Him—all that is instructed in the Vedas is superfluous and that any other explanation of the Vedas is concocted.
The Lord further added that the Māyāvāda philosophy taught by Śrīpāda Śaṅkarācārya is an imaginary explanation of the Vedas, but it had to be taught by him (Śaṅkarācārya) because he was ordered to teach it by the Personality of Godhead. In the Padma Purāṇa it is stated that the Personality of Godhead ordered His Lordship Śiva to deviate the human race from Him (the Personality of Godhead). The Personality of Godhead was to be so covered so that people would be encouraged to generate more and more population. His Lordship Śiva said to Devī: "In the Kali-yuga, I shall preach the Māyāvāda philosophy, which is nothing but clouded Buddhism, in the garb of a brāhmaṇa."
After hearing all these speeches of the Lord Śrī Caitanya Mahāprabhu, the Bhaṭṭācārya was struck with wonder and awe and regarded Him in dead silence. The Lord then encouraged him with assurance that there was no cause to wonder. "I say that devotional service unto the Personality of Godhead is the highest goal of human life." He then quoted the "ātmārāma" śloka from the Bhāgavatam (1.7.10), thus assuring him that even the liberated souls who are absorbed in the spirit and spiritual realization also take to the devotional service of the Lord Hari because the Personality of Godhead has such transcendental qualities that He attracts the heart of the liberated soul too.
Then the Bhaṭṭācārya desired to listen to the explanation of this śloka. The Lord first of all asked Bhaṭṭācārya to explain it, and after that He would explain it. The Bhaṭṭācārya then explained the śloka in a scholarly way with special reference to logic. He explained the śloka in nine different ways chiefly based on logic because he was the most renowned scholar of logic of the time.
The Lord, after hearing the Bhaṭṭācārya, thanked him for the scholarly presentation of the śloka, and then, at the request of the Bhaṭṭācārya, the Lord explained the śloka in sixty-four different ways without touching the nine explanations given by the Bhaṭṭācārya.