According to the Vedas, the Lord and the living entity are equal in quality but different quantitatively. The real philosophy of the Absolute Truth states that the Lord and His creation are inconceivably and simultaneously one and different. The conclusion is that the Māyāvādī philosophers are actually atheists. There was much discussion on this issue between Sārvabhauma and Caitanya Mahāprabhu, but despite all his endeavors, the Bhaṭṭācārya was defeated in the end.
At the request of Sārvabhauma Bhaṭṭācārya, Śrī Caitanya Mahāprabhu then explained the ātmārāma verse of Śrīmad-Bhāgavatam in eighteen different ways. When the Bhaṭṭācārya came to his senses, Śrī Caitanya Mahāprabhu disclosed His real identity. The Bhaṭṭācārya then recited one hundred verses in praise of Lord Caitanya Mahāprabhu and offered his obeisances.