In the śruti-mantra it is stated that the absolute whole, or Brahman, is the ultimate source of everything. Everything emanates from Him, everything is maintained by Him, and at the end everything enters into Him again. That is the law of nature. This is also confirmed in the smṛti-mantra. There it is said that at the beginning of Brahma s millennium, the source from which everything emanates is the Absolute Truth, or Brahman, and at the end of that millennium the reservoir into which everything enters is that same Absolute Truth. Material scientists haphazardly take it for granted that the ultimate source of this planetary system is the sun, but they are unable to explain the source of the sun. In Vedic literatures the ultimate source is explained; Brahmā is the creator of this universe, but because he had to meditate in order to receive the inspiration for such a creation, he is not the ultimate creator. As stated in the first verse of Śrīmad-Bhāgavatam, Brahmā was taught Vedic knowledge by the Personality of Godhead. In the first verse of Śrīmad-Bhāgavatam it is said that the Supreme Lord inspired a secondary creator, Brahmā, and enabled him to carry out his creative functions. In this way the Supreme Lord is the supervising engineer; the real mind behind all creative agents is the Absolute Personality of Godhead, Śrī Kṛṣṇa. In Bhagavad-gītā Śrī Kṛṣṇa personally admits that it is He only who superintends the creative energy (prakṛti), the sum total of matter. Thus Śrī Vyāsadeva neither worships Brahmā nor the sun but the Supreme Lord, who guides both Brahmā and the sun in their creative activities.
The Sanskrit words abhijña and svarāṭ, appearing in the first verse of Śrīmad-Bhāgavatam, are significant. These two words distinguish the Lord from all other living entities. No living entity other than the supreme being, the Absolute Personality of Godhead is either abhijña or svarāṭ—that is, none of them are either fully cognizant or fully independent. Everyone has to learn from his superior about knowledge; even Brahmā, who is the first living being within this material world, has to meditate upon the Supreme Lord and take help from Him in order to create. If Brahmā or the sun cannot create anything without acquiring knowledge from a superior, then what is the situation with the material scientists who are fully dependent on so many things? Modern scientists like Jagadisha Chandra Bose, Isaac Newton, Albert Einstein, etc., may be very boastful of their respective creative energies, but all were dependent on the Supreme Lord for so many things. After all, the highly intelligent brains of these gentlemen were certainly not products of any human being. The brain is created by another agent. If brains like those of Einstein or Newton could have been manufactured by a human being, then mankind would produce many such brains instead of eulogizing their passing. If such scientists cannot even manufacture such brains, what to speak of foolish atheists who defy the authority of the Lord?
Even the Māyāvādī impersonalists who flatter themselves and believe that they have become the Lord themselves are not abhijñaḥ or svarāṭ, fully cognizant or fully independent. The Māyāvādī monists undergo a severe process of austerity and penance to acquire knowledge of becoming one with the Lord, but ultimately they become dependent on some rich follower who supplies them with requisite paraphernalia to construct great monasteries and temples. Atheists like Rāvaṇa and Hiraṇyakaśipu had to undergo severe penances before they could flout the authority of the Lord, but ultimately they were so helpless that they could not save themselves when the Lord appeared before them as cruel death. This is also applicable to the modern atheists who dare flout the authority of the Lord. Such atheists will be dealt the same awards as were given in the past to great atheists like Rāvaṇa and Hiraṇyakaśipu. History repeats itself, and what was occurring in the past will recur again and again when there is necessity. Whenever the authority of the Lord is neglected, the penalties dealt by the laws of nature are always there.