Similarly, there are Sāṅkhya philosophers, metaphysicians or materialistic scientists who study this cosmic manifestation by their invented scientific method and do not recognize the supreme authority of God as the creator of the cosmic manifestation. They wrongly conclude that the reactions of the material elements are the original cause of creation. The Bhagavad-gītā, however, does not accept this theory. It is clearly said therein that behind the cosmic activities is the direction of the Supreme Personality of Godhead. This fact is corroborated by the Vedic injunction sad vā saumyedam agra āsīt, which means that the origin of the creation existed before the cosmic manifestation. Therefore, the material elements cannot be the cause of the material creation. Although the material elements are accepted as immediate causes, the ultimate cause is the Supreme Personality of Godhead Himself. The Bhagavad-gītā says, therefore, that material nature works under the direction of Kṛṣṇa.
The conclusion of the atheistic Sāṅkhya philosophy is that because the effects—the phenomena of this material world—are temporary, or illusory, the cause is therefore also illusory. The Sāṅkhya philosophers are in favor of voidism, but the actual fact is that the original cause is the Supreme Personality of Godhead and that this cosmic manifestation is the temporary manifestation of His material energy. When this temporary manifestation is annihilated, its cause, the eternal existence of the spiritual world, continues as it is, and therefore the spiritual world is called sanātana-dhāma, the eternal abode. The conclusion of the Sāṅkhya philosophers is therefore invalid.
Then there are the philosophers headed by Gautama and Kaṇāda. They have minutely studied the cause and effect of the material elements and have ultimately come to the conclusion that atomic combination is the original cause of creation. At present the materialistic scientists follow in the footsteps of Gautama and Kaṇāda, who propounded this theory, called Paramāṇuvāda. This theory, however, cannot be supported, for the original cause of everything is not inert atoms. This is confirmed in the Bhagavad-gītā and Śrīmad-Bhāgavatam, as well as in the Vedas, wherein it is stated, eko nārāyaṇa āsīt: “Only Nārāyaṇa existed before the creation.” Śrīmad-Bhāgavatam and the Vedānta-sūtra also say that the original cause is sentient and both indirectly and directly cognizant of everything within this creation. In the Bhagavad-gītā Kṛṣṇa says, ahaṁ sarvasya prabhavaḥ (BG 10.8), “I am the original cause of everything,” and mattaḥ sarvaṁ pravartate, “From Me everything comes into existence.” Therefore, atoms may form the basic combinations of material existence, but these atoms are generated from the Supreme Personality of Godhead. Thus the philosophy of Gautama and Kaṇāda cannot be supported.
Similarly, impersonalists headed by Aṣṭāvakra and later by Śaṅkarācārya accept the impersonal Brahman effulgence as the cause of everything. According to their theory, the material manifestation is temporary and unreal, whereas the impersonal Brahman effulgence is reality. But this theory cannot be supported either, because the Lord Himself says in the Bhagavad-gītā that the Brahman effulgence rests on His personality. It is confirmed in the Brahma-saṁhitā that the Brahman effulgence is the personal bodily rays of Kṛṣṇa. As such, impersonal Brahman cannot be the original cause of the cosmic manifestation. The original cause is the all-perfect, sentient Personality of Godhead, Govinda.
The most dangerous theory of the impersonalists is that when God comes as an incarnation He accepts a material body created by the three modes of material nature. This Māyāvāda theory has been condemned by Lord Caitanya as most offensive. He has said that anyone who accepts the transcendental body of the Personality of Godhead to be made of material nature commits the greatest offense at the lotus feet of Viṣṇu. Similarly, the Bhagavad-gītā also states that when the Personality of Godhead descends in a human form, only fools and rascals deride Him. This actually occurred when Lord Kṛṣṇa, Lord Rāma and Lord Caitanya moved within human society as human beings.