Thus this cosmic manifestation is not false, as Śaṅkarācārya maintains. Actually, there is nothing false here. It is because of ignorance that the Māyāvādīs say this world is false. The conclusion of the Vaiṣṇava philosophy is that this cosmic manifestation is a by-product of the inconceivable energies of the Supreme Lord.
The principal word in the Vedas—praṇava, or oṁkāra—is the sound representation of the Supreme Lord. Therefore oṁkāra should be considered the supreme sound. But Śaṅkarācārya has falsely preached that the phrase tat tvam asi is the supreme vibration. Oṁkāra is the reservoir of all the energies of the Supreme Lord. Śaṅkara is wrong in maintaining that tat tvam asi is the supreme vibration of the Vedas, for tat tvam asi is only a secondary vibration. Tat tvam asi suggests only a partial representation of the Vedas. In several verses of the Bhagavad-gītā (8.13, 9.17, 17.24) the Lord has given importance to oṁkāra. Similarly, oṁkāra is given importance in the Atharva Veda and the Māṇḍūkya Upaniṣad. In his Bhagavat-sandarbha, Śrīla Jīva Gosvāmīhas given great importance to oṁkāra: "Oṁkāra is the most confidential sound representation of the Supreme Lord." The sound representation or name of the Supreme Lord is as good as the Supreme Lord Himself. By vibrating such sounds as oṁkāra or Hare Kṛṣṇa, Hare Kṛṣṇa, Kṛṣṇa Kṛṣṇa, Hare Hare/ Hare Rāma, Hare Rāma, Rāma Rāma, Hare Hare, one can be delivered from the contamination of this material world. Because such vibrations of transcendental sound can deliver a conditioned soul, they are known as tāraka-mantras.