The Lord Himself as Paramātmā, or the spiritual master sitting within one's heart, gives the devotee exact directions by which he can gradually go back to Godhead. The conclusion of the Mīmāṁsaka philosophers is not actually the truth which can lead one to real understanding.
Similarly, there are Sāṅkhya philosophers, metaphysicians or materialistic scientists who study this cosmic manifestation by their invented scientific method and do not recognize the supreme authority of God as the creator of the cosmic manifestation. They wrongly conclude that the reactions of the material elements are the original cause of creation. The Bhagavad-gītā, however, does not accept this theory. It is clearly said therein that behind the cosmic activities is the direction of the Supreme Personality of Godhead. This fact is corroborated by the Vedic injunction sad vā saumyedam agra āsīt, which means that the origin of the creation existed before the cosmic manifestation.