"The Māyāvādī philosophy is veiled Buddhism." In other words, the voidist philosophy of Buddha is more or less repeated in the Māyāvādī philosophy of impersonalism, although the Māyāvādī philosophy claims to be directed by the Vedic conclusions. Lord Śiva, however, admits that this philosophy is manufactured by him in the age of Kali in order to mislead the atheists. "Actually the Supreme Personality of Godhead has His transcendental body," Lord Śiva states. "But I describe the Supreme as impersonal. I also explain the Vedānta-sūtra according to the same principles of Māyāvādī philosophy."
In the Śiva Purāṇa the Supreme Lord says:
- dvāparādau yuge bhūtvā
- kalayā mānuṣādiṣu
- svāgamaiḥ kalpitais tvaṁ ca
- janān mad-vimukhān kuru
"In the beginning of the Dvāpara-yuga, directed by My orders, many sages will bewilder the people in general by Māyāvādī philosophy."