The Vedic instructions confirm that the transcendental form of the Supreme Lord is eternal, blissful and full of knowledge. The impersonalists' conception of the Lord's form, however, is just the opposite, for they say that it is a transformation of the material modes of nature. Actually, the form of the Supreme Lord is beyond the modes of material nature and thus is not like the forms of this material world. His form is fully spiritual and cannot be compared with any material form. Anyone who does not accept the spiritual form of the Supreme Lord is counted among the atheists. Because Lord Buddha did not accept these Vedic principles, the Vedic teachers consider him an atheist. Although Māyāvādī philosophers pretend to accept the Vedic principles, because they do not accept the Supreme Personality of Godhead they indirectly preach Buddhist philosophy, or atheistic philosophy. Māyāvādī philosophy is inferior to Buddhist philosophy, which directly denies Vedic authority. Because Māyāvāda philosophy is disguised as Vedānta philosophy, it is more dangerous than Buddhism or atheism.
The only reason Vyāsadeva compiled the Vedānta-sūtra was so that all living entities could benefit from it by understanding the philosophy of bhakti-yoga. Unfortunately, the Māyāvādī commentary, the Śārīraka-bhāṣya, has practically defeated the purpose of the Vedānta-sūtra. In the Māyāvādī commentary the spiritual, transcendental form of the Supreme Personality of Godhead has been denied and the Supreme Brahman has been dragged down to the level of the individual Brahman, the living entity. Both the Supreme Brahman and the individual Brahman have been denied spiritual form and individuality, although it is clearly stated that the Supreme Lord is the one supreme living entity and the other living entities are the many subordinate living entities. Thus reading the Māyāvādī commentaries on the Vedānta-sūtra is always dangerous. The danger is that through these commentaries one may come to falsely equate the living entity with the Supreme Lord. In this way a conditioned living entity can be falsely directed, and then he can never come to his actual position of eternal activity in bhakti-yoga. In other words, the Māyāvādī philosophers have rendered the greatest disservice to humanity by promoting the impersonal view of the Supreme Lord and thus depriving human society of the real message of the Vedānta-sūtra.