The Bhaṭṭācārya was overwhelmed by these explanations of Lord Caitanya. After hearing Māyāvāda philosophy explained by Lord Caitanya, he could not speak. After he had remained silent for some time, Lord Caitanya said to him, “My dear Bhaṭṭācārya, don’t be astonished by this explanation. Please take it from Me that the devotional service of the Supreme Lord is the highest perfectional stage of human understanding. Indeed, it is so attractive that even those who are already liberated become devotees by the inconceivable potency of the Supreme Personality of Godhead.” There are many such conversions in the Vedic literature. For instance, in Śrīmad-Bhāgavatam (1.7.10) the famous ātmārāma verse describes how impersonalist sages who are absorbed in self-realization and liberated from all material attachments become attracted to devotional service by the various activities of Lord Kṛṣṇa. Such are the transcendental qualities of the Supreme Personality of Godhead.
Actually, in pure consciousness the living entity understands himself as the eternal servant of the Supreme Lord. Under the spell of illusion, a person accepts the gross and subtle bodies as his self; such a conception is the basis of the doctrine of transference from spirit to matter. But the part and parcel of the Supreme is not eternally subjected to gross and subtle bodily life. The gross and subtle coverings do not comprise the living entity's eternal form; they can be changed, or the living entity can be freed entirely from material existence. While the living entity is under the illusion that he is the body and mind, however, he has certainly transferred his position from spirit to matter. Māyāvādī philosophers, taking advantage of this doctrine of transference, say that the living entity is under the wrong impression when he thinks himself to be part and parcel of the Supreme. They maintain that the living entity is the Supreme Himself. This doctrine cannot be tenable.