In the śruti-mantra, it is also stated that the absolute whole or Brahman is the ultimate source of everything. Everything emanates from Him, and everything is maintained by Him. And at the end, everything enters into Him. That is the law of nature. In the smṛti-mantra, the same is confirmed. It is said that the source from which everything emanates at the beginning of Brahmā's millennium and the reservoir to which everything ultimately enters, is the Absolute Truth or Brahman. Material scientists take it for granted that the ultimate source of the planetary system is the sun, but they are unable to explain the source of the sun. Herein, the ultimate source is explained. According to the Vedic literatures, Brahmā, who may be compared to the sun, is not the ultimate creator. It is stated in this śloka that Brahmā was taught Vedic knowledge by the Personality of Godhead. One may argue that Brahmā, being the original living being, could not be inspired because there was no other being living at that time. Herein it is stated that the Supreme Lord inspired the secondary creator, Brahmā, in order that Brahmā could carry out his creative functions. So, the supreme intelligence behind all creations is the Absolute Godhead, Śrī Kṛṣṇa. In Bhagavad-gītā, Lord Śrī Kṛṣṇa states that it is He only who superintends the creative energy, prakṛti, which constitutes the totality of matter. Therefore, Śrī Vyāsadeva does not worship Brahmā, but the Supreme Lord, who guides Brahmā in his creative activities. In this śloka, the particular words abhijñaḥ and svarāṭ are significant. These two words distinguish the Supreme Lord from all the other living entities. No other living entity is either abhijñaḥ or svarāṭ. That is, no one is either fully cognizant or fully independent. Even Brahmā has to meditate upon the Supreme Lord in order to create. Then what to speak of great scientists like Einstein! The brains of such a scientist are certainly not the products of any human being. Scientists cannot manufacture such a brain, and what to speak of foolish atheists who defy the authority of the Lord? Even Māyāvādī impersonalists who flatter themselves that they can become one with the Lord are neither abhijñaḥ or svarāṭ. Such impersonalists undergo severe austerities to acquire knowledge to become one with the Lord. But ultimately they become dependent on some rich disciple who supplies them with money to build monasteries and temples. Atheists like Rāvaṇa or Hiraṇyakaśipu had to undergo severe penances before they could flout the authority of the Lord. But ultimately, they were rendered helpless and could not save themselves when the Lord appeared before them as cruel death. This is also the case with the modern atheists who also dare to flout the authority of the Lord. Such atheists will be dealt with similarly, for history repeats itself. Whenever men neglect the authority of the Lord, nature and her laws are there to penalize them. This is confirmed in Bhagavad-gītā in the well-known verse yadā yadā hi dharmasya glāniḥ. "Whenever there is a decline of dharma and a rise of adharma, O Arjuna, then I incarnate Myself." (BG 4.7)That the Supreme Lord is all-perfect is confirmed in all śruti-mantras. It is said in the śruti-mantras that the all-perfect Lord threw a glance over matter and thus created all living beings. The living beings are parts and parcels of the Lord, and He impregnates the vast material creation with seeds of spiritual sparks, and thus the creative energies are set in motion to enact so many wonderful creations. An atheist may argue that God is no more expert than a watchmaker, but of course God is greater because He can create machines in duplicate male and female forms. The male and female forms of different types of machineries go on producing innumerable similar machines without God's further attention. If a man could manufacture such a set of machines that could produce other machines without his attention, then he could approach the intelligence of God. But that is not possible, for each machine has to be handled individually. Therefore, no one can create as well as God. Another name for God is asamordhva, which means that no one is equal to or greater than Him. Paraṁ satyam, or the Supreme Truth, is He who has no equal or superior. This is confirmed in the śruti-mantras. It is said that before the creation of the material universe there existed the Lord only, who is master of everyone. That Lord instructed Brahmā in Vedic knowledge. That Lord has to be obeyed in all respects. Anyone who wants to get rid of the material entanglement must surrender unto Him. This is also confirmed in Bhagavad-gītā.
Unless one surrenders unto the lotus feet of the Supreme Lord, it is certain that he will be bewildered. When an intelligent man surrenders unto the lotus feet of Kṛṣṇa and knows completely that Kṛṣṇa is the cause of all causes, as confirmed in Bhagavad-gītā, then only can such an intelligent man become a mahātmā, or great soul. But such a great soul is rarely seen. Only the mahātmās can understand that the Supreme Lord is the primeval cause of all creations. He is parama or ultimate truth because all other truths are relative to Him. He is omniscient. For Him, there is no illusion.
Some Māyāvādī scholars argue that Śrīmad-Bhāgavatam was not compiled by Śrī Vyāsadeva. And some of them suggest that this book is a modern creation written by someone named Vopadeva. In order to refute such meaningless arguments, Śrī Śrīdhara Svāmī points out that there is reference to the Bhāgavatam in many of the oldest Purāṇas. This first śloka of the Bhāgavatam begins with the Gāyatrī mantra. There is reference to this in the Matsya Purāṇa, which is the oldest Purāṇa. In that Purāṇa, it is said with reference to the Gāyatrī mantra in the Bhāgavatam that there are many narrations of spiritual instructions beginning with the Gāyatrī mantra. And there is the history of Vṛtrāsura. Anyone who makes a gift of this great work on a full moon day attains to the highest perfection of life by returning to Godhead. There is reference to the Bhāgavatam in other Purāṇas also, where it is clearly stated that this work was finished in twelve cantos, which include eighteen thousand ślokas. In the Padma Purāṇa also there is reference to the Bhāgavatam in a conversation between Gautama and Mahārāja Ambarīṣa. The king was advised therein to read regularly Śrīmad-Bhāgavatam if he desired liberation from material bondage. Under the circumstances, there is no doubt about the authority of the Bhāgavatam. Within the past five hundred years, many erudite scholars and ācāryas like Jīva Gosvāmī, Sanātana Gosvāmī, Viśvanātha Cakravartī, Vallabhācārya, and many other distinguished scholars even after the time of Lord Caitanya made elaborate commentaries on the Bhāgavatam. And the serious student would do well to attempt to go through them to better relish the transcendental messages.