In the śruti-mantra it is stated that the absolute whole, or Brahman, is the ultimate source of everything. Everything emanates from Him, everything is maintained by Him, and at the end everything enters into Him again. That is the law of nature. This is confirmed in the smṛti-mantra. There it is said that at the beginning of Brahmā’s millennium the source from which everything emanates is the Absolute Truth, or Brahman, and that at the end of that millennium the reservoir into which everything enters is that same Absolute Truth. Material scientists haphazardly take it for granted that the ultimate source of this planetary system is the sun, but they are unable to explain the source of the sun. In the first verse of Śrīmad-Bhāgavatam the ultimate source is explained. According to the Vedic literature, Brahmā is the creator of this universe, but because he had to meditate to receive the inspiration for such creation, he is not the ultimate creator. As stated in the first verse of Śrīmad-Bhāgavatam, Brahmā was taught Vedic knowledge by the Personality of Godhead. There it is said that the Supreme Lord inspired Brahmā, the secondary creator, and enabled him to carry out his creative functions. In this way the Supreme Lord is the supervising engineer; the real mind behind all creative agents is the Absolute Personality of Godhead, Śrī Kṛṣṇa. In the Bhagavad-gītā (9.10) Śrī Kṛṣṇa Himself states that it is He only who superintends the creative energy (prakṛti), the sum total of matter. Thus Śrī Vyāsadeva worships neither Brahmā nor the sun but the Supreme Lord, who guides both Brahmā and the sun in their creative activities.
The Sanskrit words abhijña and svarāṭ, appearing in the first verse of Śrīmad-Bhāgavatam, are significant. These two words distinguish the Lord from all other living entities. No living entity other than the Supreme Being, the Absolute Personality of Godhead, is either abhijña or svarāṭ—that is, none of them are either fully cognizant or fully independent. Everyone has to receive knowledge from his superior; even Brahmā, who is the first living being within this material world, has to meditate upon the Supreme Lord and take help from Him in order to create. If neither Brahmānor the sun can create anything without acquiring knowledge from a superior, then what to speak of the material scientists, who are fully dependent on so many things? Modern scientists like Jagadisha Chandra Bose, Isaac Newton, Albert Einstein, etc., may boast of their respective creative energies, but all were dependent on the Supreme Lord for so many things. After all, the highly intelligent brains of these gentlemen were certainly not products of any human being. The brains were created by another agent. If brains like those of Einstein or Newton could have been manufactured by a human being, then mankind would produce many such brains instead of eulogizing these scientists. If such scientists cannot even manufacture such brains, what to speak of foolish atheists who defy the authority of the Lord?
Even the Māyāvādī impersonalists, who flatter themselves that they have become the Lord, are not abhijña or svarāṭ, fully cognizant or fully independent. The Māyāvādī monists undergo a severe process of austerity and penance to acquire the knowledge needed for becoming one with the Lord, but ultimately they become dependent on some rich follower, who supplies them with requisite paraphernalia to construct great monasteries and temples. Atheists like Rāvaṇa and Hiraṇyakaśipu had to undergo severe austerities before they could flout the authority of the Lord, but ultimately they were so helpless that they could not save themselves when the Lord appeared before them as cruel death. This is also applicable to the modern atheists who dare flout the authority of the Lord. Such atheists will be dealt the same awards as were given in the past to great atheists like Rāvaṇa and Hiraṇyakaśipu. History repeats itself, and what occurred in the past will recur again and again when there is necessity. Whenever the authority of the Lord is neglected, the penalties dealt by the laws of nature are always there.
That the Supreme Lord, the Personality of Godhead, is all-perfect is confirmed in all śruti-mantras. It is said in the śruti-mantras that the all-perfect Lord glanced over matter and thus created all living beings. The living beings are parts and parcels of the Lord, and He impregnates the vast material nature with the seeds of the spiritual sparks. Thus the creative energies are set in motion for so many wonderful creations. When one atheist argued that God is no more expert than the manufacturer of a subtle watch that has so many delicate parts, we had to reply that God is a greater mechanic than the watchmaker because He creates one machine in male and female forms that go on producing innumerable similar machines without the further attention of God. If a man could manufacture a set of machines capable of producing other machines without the man giving the matter any further attention, then that man could be said to equal the intelligence of God. But that is not possible. Each and every one of man's imperfect machines has to be handled individually by a mechanic. Because no one can be equal to God in intelligence, another name for God is asamaurdhva, which indicates that no one is equal to or greater than Him. Everyone has his intellectual equal and superior, and no one can claim that he has neither. But this is not the case with the Lord. The śruti-mantras indicate that before the creation of the material universe there existed the Lord, who is the master of everyone. It was the Lord who instructed Brahmā in Vedic knowledge. That Personality of Godhead has to be obeyed in all respects. Anyone who wants to become freed from material entanglement must surrender unto Him, and this is confirmed in the Bhagavad-gītā.
Unless one surrenders unto the lotus feet of the Personality of Godhead, it is sure and certain that one will be bewildered, even if he happens to be a great mind. Only when great minds surrender unto the lotus feet of Vāsudeva and know fully that Vāsudeva is the cause of all causes, as confirmed in the Bhagavad-gītā (7.19), can they become mahātmās, or the truly broad-minded. But such broad-minded mahātmās are rarely seen. Only they, however, can understand that the Supreme Lord, the absolute Personality of Godhead, is the primeval cause of all creations. He is the ultimate (parama) truth because all other truths are dependent on Him. And because He is the source of everyone's knowledge, He is omniscient; there is no illusion for Him, as there is for the relative knower.