The first conclusion is accepted by the Vedanta philosophers, and the second is supported by the atheistic philosophical system of the Sankhya smrti, which directly opposes the Vedantic philosophical conclusion. Material scientists cannot see any cognizant spiritual substance that might be the cause of the creation. Such atheistic Sankhya philosophers think that the symptoms of knowledge and living force visible in the innumerable living creatures are caused by the three qualities of the cosmic manifestation. Therefore the Sankhyites are against the conclusion of Vedanta regarding the original cause of creation.

Factually, the supreme absolute spirit soul is the cause of every kind of manifestation, and He is always complete, both as the energy and as the energetic. The cosmic manifestation is caused by the energy of the Supreme Absolute Person, in whom all energies are conserved. Philosophers who are subjectively engaged in the cosmic manifestation can appreciate only the wonderful energies of matter. Such philosophers accept the conception of God only as a product of material energy. According to their conclusions, the source of the energy is also a product of the energy. Such philosophers wrongly observe that the living creatures within the cosmic manifestation are caused by the material energy, and they think that the supreme absolute conscious being must similarly be a product of the material energy.

Since materialistic philosophers and scientists are too much engaged with their imperfect senses, naturally they conclude that the living force is a product of a material combination. But the actual fact is just the opposite. Matter is a product of spirit. According to the Bhagavad-gita, the supreme spirit, the Personality of Godhead, is the source of all energies. When one advances in research work by studying a limited substance within the limits of space and time, one is amazed by the various wonderful cosmic manifestations, and naturally one goes on hypnotically accepting the path of research work or the inductive method. Through the deductive way of understanding, however, one accepts the Supreme Absolute Person, the Personality of Godhead, as the cause of all causes, who is full with diverse energies and who is neither impersonal nor void. The impersonal manifestation of the Supreme Person is another display of His energy. Therefore the conclusion that matter is the original cause of creation is completely different from the real truth. The material manifestation is caused by the glance of the Supreme Personality of Godhead, who is inconceivably potent. Material nature is electrified by the supreme authority, and the conditioned soul, within the limits of time and space, is trapped by awe of the material manifestation. In other words, the Supreme Personality of Godhead is actually realized in the vision of a material philosopher and scientist through the manifestations of His material energy. For one who does not understand the power of the Supreme Personality of Godhead or His diverse energies because of not knowing the relationship between the source of the energies and the energies themselves, there is always a chance of error, which is known as vivarta. As long as materialistic scientists and philosophers do not come to the right conclusion, certainly they will hover above the material field, bereft of proper understanding of the Absolute Truth.

The great Vaisnava philosopher Srila Baladeva Vidyabhusana has very nicely explained the materialistic conclusion in his Govinda-bhasya on the Vedanta-sutra. He writes as follows:

"The Sankhya philosopher Kapila has connected the different elementary truths according to his own opinion. Material nature, according to him, consists of the equilibrium of the three material qualities, goodness, passion and ignorance. Material nature produced the material energy, known as mahat, and mahat produced the false ego. The ego produced the five objects of sense perception, which produced the ten senses (five for acquiring knowledge and five for working), the mind and the five gross elements. Counting the purusa, or the enjoyer, with these twenty-four elements, there are twenty-five different truths. The nonmanifested stage of these twenty-five elementary truths is called prakrti, or material nature. The qualities of material nature can associate in three different stages, namely as the cause of happiness, the cause of distress and the cause of illusion. The quality of goodness is the cause of material happiness, the quality of passion is the cause of material distress, and the quality of ignorance is the cause of illusion. Our material experience lies within the boundaries of these three manifestations of happiness, distress and illusion. For example, a beautiful woman is certainly a cause of material happiness for one who possesses her as a wife, but the same beautiful woman is a cause of distress to a man whom she rejects or who is the cause of her anger, and if she leaves a man she becomes the cause of illusion.

"The two kinds of senses are the ten external senses and the one internal sense, the mind. Thus there are eleven senses. According to Kapila, material nature is eternal and all-powerful. Originally there is no spirit, and matter has no cause. Matter itself is the chief cause of everything. It is the all-pervading cause of all causes. The Sankhya philosophy regards the total energy (mahat-tattva), the false ego and the five objects of sense perception as the seven diverse manifestations of material nature, which has two features, known as the material cause and efficient cause. The purusa, the enjoyer, is without transformation, whereas material nature is always subject to transformation. But although material nature is inert, it is the cause of enjoyment and salvation for many living creatures. Its activities are beyond the conception of sense perception, but still one may guess at them by superior intelligence. Material nature is one, but because of the interaction of the three qualities, it can produce the total energy and the wonderful cosmic manifestation. Such transformations divide material nature into two features, namely the efficient and material causes. The purusa, the enjoyer, is inactive and without material qualities, although at the same time He is the master, existing separately in each and every body as the emblem of knowledge. By understanding the material cause, one can guess that the purusa, the enjoyer, being without activity, is aloof from all kinds of enjoyment or superintendence. Sankhya philosophy, after describing the nature of prakrti (material nature) and purusa (the enjoyer), asserts that the creation is only a product of their unification or proximity to one another. With such unification the living symptoms are visible in material nature, but one can guess that in the person of the enjoyer, purusa, there are powers of control and enjoyment. When the purusa is illusioned for want of sufficient knowledge, He feels Himself to be the enjoyer, and when He is in full knowledge He is liberated. In the Sankhya philosophy the purusa is described to be always indifferent to the activities of prakrti.

"The Sankhya philosopher accepts three kinds of evidences, namely direct perception, hypothesis and traditional authority. When such evidence is complete, everything is perfect. The process of comparison is within such perfection. Beyond such evidence there is no proof. There is not much controversy regarding direct perceptional evidence or authorized traditional evidence. The Sankhya system of philosophy identifies three kinds of procedures-namely, parimanat (transformation), samanvayat (adjustment) and saktitah (performance of energies)-as the causes of the cosmic manifestation."

Srila Baladeva Vidyabhusana, in his commentary on the Vedanta-sutra, has tried to nullify this conclusion because he thinks that discrediting these so-called causes of the cosmic manifestation will nullify the entire Sankhya philosophy. Materialistic philosophers accept matter to be the material and efficient cause of creation; for them, matter is the cause of every type of manifestation. Generally they give the example of a waterpot and clay. Clay is the cause of the waterpot, but the clay can be found as both cause and effect. The waterpot is the effect and clay itself is the cause, but clay is visible everywhere. A tree is matter, but a tree produces fruit. Water is matter, but water flows. In this way, say the Sankhyites, matter is the cause of movements and production. As such, matter can be considered the material and efficient cause of everything in the cosmic manifestation. Srila Baladeva Vidyabhusana has therefore enunciated the nature of pradhana as follows:

"Material nature is inert, and as such it cannot be the cause of matter, neither as the material nor as the efficient cause. Seeing the wonderful arrangement and management of the cosmic manifestation generally suggests that a living brain is behind this arrangement, for without a living brain such an arrangement could not exist. One should not imagine that such an arrangement can exist without conscious direction. In our practical experience we never see that inert bricks can themselves construct a big building.

"The example of the waterpot cannot be accepted because a waterpot has no perception of pleasure and distress. Such perception is within. Therefore the covering body, or the waterpot, cannot be synchronized with it.

"Sometimes the material scientist suggests that trees grow from the earth automatically, without assistance from a gardener, because that is a tendency of matter. They also consider the intuition of living creatures from birth to be material. But such material tendencies as bodily intuition cannot be accepted as independent, for they suggest the existence of a spirit soul within the body. Actually, the tree or the body of a living creature has no tendency or intuition; the tendency and intuition exist because the soul is present within the body. In this connection, the example of a car and driver may be given very profitably. The car has a tendency to turn right and left, but one cannot say that the car itself, as matter, turns right and left without the direction of a driver. A material car has neither tendencies nor intuitions independent of the intentions of the driver within the car. The same principle applies for the automatic growth of trees in the forest. The growth takes place because of the soul's presence within the tree.

"Sometimes foolish people take for granted that because scorpions are born from heaps of rice, the rice has produced the scorpions. The real fact, however, is this: the mother scorpion lays eggs within the rice, and by the proper fermentation of the rice the eggs give birth to several baby scorpions, which in due course come out. This does not mean that the rice gives birth to the scorpions. Similarly, sometimes bugs are seen to come from dirty beds. This does not mean, however, that the beds give birth to the bugs. It is the living soul that comes forth, taking advantage of the dirty condition of the bed. There are different kinds of living creatures. Some of them come from embryos, some from eggs and some from the fermentation of perspiration. Different living creatures have different sources of appearance, but one should not conclude that matter produces such living creatures.

"The example cited by materialists that trees automatically come from the earth follows the same principle. Taking advantage of a certain condition, a living entity comes from the earth. According to the Brhad-aranyaka Upanisad, every living being is forced by divine superintendence to take a certain type of body according to his past deeds. There are many varieties of bodies, and because of a divine arrangement a living entity takes bodies of different shapes.

"When a person thinks 'I am doing this,' the 'I am' does not refer to the body. It refers to something more than the body, or within the body. As such, the body as it is has neither tendencies nor intuition; the tendencies and intuition belong to the soul within the body. Material scientists sometimes suggest that the tendencies of male and female bodies cause their union and that this is the cause of the birth of the child. But since the purusa, according to Sankhya philosophy, is always unaffected, where does the tendency to give birth come from?

"Sometimes material scientists give the example that milk turns into curd automatically and that distilled water pouring from the clouds falls down to earth, produces different kinds of trees, and enters different kinds of flowers and fruits with different fragrances and tastes. Therefore, they say, matter produces varieties of material things on its own. In reply to this argument, the same proposition of the Brhad-aranyaka Upanisad-that different kinds of living creatures are put into different kinds of bodies by the management of a superior power-is repeated. Under superior superintendence, various souls, according to their past activities, are given the chance to take a particular type of body, such as that of a tree, animal, bird or beast, and thus their different tendencies develop under these circumstances. The Bhagavad-gita (13.22) also further affirms:

"Thus one should understand that pradhana, matter, cannot act unless impelled by a living creature. The materialistic theory that matter independently acts cannot, therefore, be accepted. Matter is called prakrti, which refers to female energy. A woman is prakrti, a female. A female cannot produce a child without the association of a purusa, a man. The purusa causes the birth of a child because the man injects the soul, which is sheltered in the semen, into the womb of the woman. The woman, as the material cause, supplies the body of the soul, and as the efficient cause she gives birth to the child. But although the woman appears to be the material and efficient cause of the birth of a child, originally the purusa, the male, is the cause of the child. Similarly, this material world gives rise to varieties of manifestations due to the entrance of Garbhodakasayi Visnu within the universe. He is present not only within the universe but within the bodies of all living creatures, as well as within the atom. We understand from the Brahma-samhita that the Supersoul is present within the universe, within the atom and within the heart of every living creature. Therefore the theory that matter is the cause of the entire cosmic manifestation cannot be accepted by any man with sufficient knowledge of matter and spirit.

"Materialists sometimes give the argument that as straw eaten by a cow produces milk automatically, so material nature, under different circumstances, produces varieties of manifestations. Thus originally matter is the cause. In refuting this argument, we may say that an animal of the same species as the cow-namely, the bull-also eats straw like the cow but does not produce milk. Under the circumstances, it cannot be said that straw in connection with a particular species produces milk. The conclusion should be that there is superior management, as confirmed in the Bhagavad-gita (9.10), where the Lord says, mayadhyaksena prakrtih suyate sa-caracaram: 'This material nature is working under My direction, O son of Kunti, and it is producing all moving and unmoving beings.' The Supreme Lord says, mayadhyaksena ('under My superintendence'). When He desires that the cow produce milk by eating straw, there is milk, and when He does not so desire it, the mixture of such straw cannot produce milk. If the way of material nature had been that straw produced milk, a stack of straw could also produce milk. But that is not possible. And the same straw given to a human female also cannot produce milk. That is the meaning of the Bhagavad-gita's statement that only under superior orders does anything take place. Matter itself has no power to produce independently. The conclusion, therefore, is that matter, which has no self-knowledge, cannot be the cause of the material creation. The ultimate creator is the Supreme Personality of Godhead.

"If matter were accepted as the original cause of creation, all the authorized scriptures in the world would be useless, for in every scripture, especially the Vedic scriptures like the Manu-smrti, the Supreme Personality of Godhead is said to be the ultimate creator. The Manu-smrti is considered the highest Vedic direction to humanity. Manu is the giver of law to mankind, and in the Manu-smrti it is clearly stated that before the creation the entire universal space was darkness, without information and without variety, and was in a state of complete suspension, like a dream. Everything was darkness. The Supreme Personality of Godhead then entered the universal space, and although He is invisible, He created the visible cosmic manifestation. In the material world the Supreme Personality of Godhead is not manifested by His personal presence, but the presence of the cosmic manifestation in different varieties is the proof that everything has been created under His direction. He entered the universe with all creative potencies, and thus He removed the darkness of the unlimited space.

"The form of the Supreme Personality of Godhead is described to be transcendental, very subtle, eternal, all-pervading, inconceivable and therefore nonmanifested to the material senses of a conditioned living creature. He desired to expand Himself into many living entities, and with such a desire He first created a vast expanse of water within the universal space and then impregnated that water with living entities. By that process of impregnation a massive body appeared, blazing like a thousand suns, and in that body was the first creative principle, Brahma. The great Parasara Rsi has also confirmed this in the Visnu Purana. He says that the cosmic manifestation visible to us is produced from Lord Visnu and sustained under His protection. He is the principal maintainer and destroyer of the universal form.

"This cosmic manifestation is one of the diverse energies of the Supreme Personality of Godhead. As a spider secretes saliva and weaves a web by its own movements but at the end winds the web within its body, so Lord Visnu produces this cosmic manifestation from His transcendental body and at the end winds it up within Himself. All the great sages of the Vedic understanding have accepted that the Supreme Personality of Godhead is the original creator.

"It is sometimes claimed that the impersonal speculations of great philosophers are meant for the advancement of knowledge without religious ritualistic principles. But the religious ritualistic principles are actually meant for the advancement of spiritual knowledge. By performance of religious rituals one ultimately reaches the supreme goal of knowledge by understanding that Vasudeva, the Supreme Personality of Godhead, is the cause of everything. It is clearly stated in the Bhagavad-gita that even those who are advocates of knowledge only, without any religious ritualistic processes, advance in knowledge after many, many lifetimes of speculation and thus come to the conclusion that Vasudeva is the supreme cause of everything that be. As a result of this achievement of the goal of life, such an advanced learned scholar or philosopher surrenders unto the Supreme Personality of Godhead. Religious ritualistic performances are actually meant to cleanse the contaminated mind in the material world, and the special feature of this Age of Kali is that one can easily execute the process of cleansing the mind of contamination by chanting the holy names of God-Hare Krsna, Hare Krsna, Krsna Krsna, Hare Hare Hare Rama, Hare Rama, Rama Rama, Hare Hare.

"A Vedic injunction states, sarve veda yat padam amananti (Katha Upanisad 1.2.15): all Vedic knowledge is searching after the Supreme Personality of Godhead. Similarly, another Vedic injunction states, narayana-para vedah: the Vedas are meant for understanding Narayana, the Supreme Lord. Similarly, the Bhagavad-gita also confirms, vedais ca sarvair aham eva vedyah: by all the Vedas, Krsna is to be known. Therefore, the main purpose of understanding the Vedas, performing Vedic sacrifices and speculating on the Vedanta-sutra is to understand Krsna. Accepting the impersonalist view of voidness or the nonexistence of the Supreme Personality of Godhead negates all study of the Vedas. Impersonal speculation aims at disproving the conclusion of the Vedas. Therefore any impersonal speculative presentation should be understood to be against the principles of the Vedas or standard scriptures. Since the speculation of the impersonalists does not follow the principles of the Vedas, their conclusion must be considered to be against the Vedic principles. Anything not supported by the Vedic principles must be considered imaginary and lacking in standard proof. Therefore no impersonalist explanation of any Vedic literature can be accepted.

"If one tries to nullify the conclusions of the Vedas by accepting an unauthorized scripture or so-called scripture, it will be very hard for him to come to the right conclusion about the Absolute Truth. The system for adjusting two contradictory scriptures is to refer to the Vedas, for references from the Vedas are accepted as final judgments. When we refer to a particular scripture, it must be authorized, and for this authority it must strictly follow the Vedic injunctions. If someone presents an alternative doctrine he himself has manufactured, that doctrine will prove itself useless, for any doctrine that tries to prove that Vedic evidence is meaningless immediately proves itself meaningless. The followers of the Vedas unanimously accept the authority of Manu and Parasara in the disciplic succession. Their statements, however, do not support the atheistic Kapila because the Kapila mentioned in the Vedas is a different Kapila, the son of Kardama and Devahuti. The atheist Kapila is a descendant of the dynasty of Agni and is one of the conditioned souls. But the Kapila who is the son of Kardama Muni is accepted as an incarnation of Vasudeva. The Padma Purana gives evidence that the Supreme Personality of Godhead Vasudeva takes birth in the incarnation of Kapila and, by His expansion of theistic Sankhya philosophy, teaches all the demigods and a brahmana of the name Asuri. In the doctrine of the atheist Kapila there are many statements directly against the Vedic principles. The atheist Kapila does not accept the Supreme Personality of Godhead. He says that the living entity is himself the Supreme Lord and that no one is greater than him. His conceptions of so-called conditioned and liberated life are materialistic, and he refuses to accept the importance of immortal time. All such statements are against the principles of the Vedanta-sutra."