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."