The Māyāvāda theory that the Personality of Godhead comes within this material world with a material body cannot be supported by any means.
It can be concluded that all the theories of the materialistic philosophers are generated from temporary illusory existence, like the conclusions in a dream. Such conclusions certainly cannot lead us to the Absolute Truth. The Absolute Truth can be realized only through devotional service. As the Lord says in the Bhagavad-gītā, bhaktyā mām abhijānāti: (BG 18.55) "Only by devotional service can one understand Me." Śrīla Śrīdhara Svāmī has composed a nice verse in this regard, which states, "My dear Lord, let others engage in false argument and dry speculation, theorizing upon great philosophical theses. Let them loiter in the darkness of ignorance and illusion, falsely enjoying as if very learned scholars, although they are without knowledge of the Supreme Personality of Godhead. As far as I am concerned, I wish to be liberated simply by chanting the holy names of the all-beautiful Supreme Personality of Godhead—Mādhava, Vāmana, Trinayana, Saṅkarṣaṇa, Śrīpati and Govinda. Simply by chanting Your transcendental names, O Lord Madhupati, let me become free from the contamination of this material existence."
In this way the personified Vedas said, "Dear Lord, when a living entity, by Your grace only, comes to the right conclusion about Your exalted transcendental position, he no longer bothers with the different theories manufactured by the mental speculators or so-called philosophers." This is a reference to the speculative theories of Gautama, Kaṇāda, Patañjali and Kapila (nirīśvara).