This transcendental sound is identical with the form of the Lord. All the Vedic hymns are based on this praṇava oṁkāra. Tat tvam asi is but a side word in the Vedic literatures, and therefore this word cannot be the primeval hymn of the Vedas. Śrīpāda Śaṅkarācārya has given more stress on the side word tat tvam asi than on the primeval principle oṁkāra."
The Lord thus spoke on the Vedānta-sūtra and defied all the propaganda of the Māyāvāda school.* The Bhaṭṭācārya tried to defend himself and his Māyāvāda school by jugglery of logic and grammar, but the Lord defeated him by His forceful arguments. He affirmed that we are all related with the Personality of Godhead eternally and that devotional service is our eternal function in exchanging the dealings of our relations. The result of such exchanges is to attain premā, or love of Godhead.