Impersonalist philosophers (Māyāvādīs) maintain that both the living entity and God Himself are under the control of māyā when they come into this material world. This may be true of the living entity, but it is not true of God, for in all instances the material energy is working under His direction. Those who consider the Supreme Lord to be subject to material conditioning are called fools by Kṛṣṇa Himself in Bhagavad-gītā:
- avajānanti māṁ mūḍhā
- mānuṣīṁ tanum āśritam
- paraṁ bhāvam ajānanto
- mama bhūta-maheśvaram
"Fools deride Me when I descend in the human form. They do not know My transcendental nature and My supreme dominion over all that be." (BG 9.11)