In the Brahma-sutra, Second Chapter, the first quote is as follows: tad-ananyatvam arambhana-sabdadibhyah. Commenting on this sutra in his Sariraka-bhasya, Sankaracarya has introduced the statement vacarambhanam vikaro namadheyam from the Chandogya Upanisad (6.1.4) to try to prove that acceptance of the transformation of the energy of the Supreme Lord is faulty. He has tried to defy this transformation of energy in a misguided way, which will be explained later. Since his conception of God is impersonal, he does not believe that the entire cosmic manifestation is a transformation of the energies of the Lord, for as soon as one accepts the various energies of the Absolute Truth, one must immediately accept the Absolute Truth to be personal, not impersonal. A person can create many things by the transformation of his energy. For example, a businessman transforms his energy by establishing many big factories or business organizations, yet he remains a person although his energy has been transformed into these many factories or business concerns. The Mayavadi philosophers do not understand this simple fact. Their tiny brains and poor fund of knowledge cannot afford them sufficient enlightenment to realize that when a man's energy is transformed, the man himself is not transformed but remains the same person.

Not believing in the fact that the energy of the Absolute Truth is transformed, Sankaracarya has propounded his theory of illusion. This theory states that although the Absolute Truth is never transformed, we think that it is transformed, which is an illusion. Sankaracarya does not believe in the transformation of the energy of the Absolute Truth, for he claims that everything is one and that the living entity is therefore also one with the Supreme. This is the Mayavada theory.

Srila Vyasadeva has explained that the Absolute Truth is a person who has different potencies. Merely by His desire that there be creation and by His glance (sa aiksata), He created this material world (sa asrjata). After creation, He remains the same person; He is not transformed into everything. One should accept that the Lord has inconceivable energies and that it is by His order and will that varieties of manifestation have come into existence. In the Vedic literature it is said, sa-tattvato 'nyatha-buddhir vikara ity udahrtah. This mantra indicates that from one fact another fact is generated. For example, a father is one fact, and a son generated from the father is a second fact. Thus both of them are truths, although one is generated from the other. This generation of a second, independent truth from a first truth is called vikara, or transformation resulting in a by-product. The Supreme Brahman is the Absolute Truth, and the energies that have emanated from Him and are existing separately, such as the living entities and the cosmic manifestation, are also truths. This is an example of transformation, which is called vikara or parinama. To give another example of vikara, milk is a truth, but the same milk may be transformed into yogurt. Thus yogurt is a transformation of milk, although the ingredients of yogurt and milk are the same.

In the Chandogya Upanisad there is the following mantra: aitad-atmyam idam sarvam. This mantra indicates without a doubt that the entire world is Brahman. The Absolute Truth has inconceivable energies, as confirmed in the Svetasvatara Upanisad (parasya saktir vividhaiva sruyate), and the entire cosmic manifestation is evidence of these different energies of the Supreme Lord. The Supreme Lord is a fact, and therefore whatever is created by the Supreme Lord is also factual. Everything is true and complete (purnam), but the original purnam, the complete Absolute Truth, always remains the same. Purnat purnam udacyate purnasya purnam adaya. The Absolute Truth is so perfect that although innumerable energies emanate from Him and manifest creations which appear to be different from Him, He nevertheless maintains His personality. He never deteriorates under any circumstances.

It is to be concluded that the entire cosmic manifestation is a transformation of the energy of the Supreme Lord, not of the Supreme Lord or Absolute Truth Himself, who always remains the same. The material world and the living entities are transformations of the energy of the Lord, the Absolute Truth or Brahman, who is the original source. In other words, the Absolute Truth, Brahman, is the original ingredient, and the other manifestations are transformations of this ingredient. This is also confirmed in the Taittiriya Upanisad (3.1): yato va imani bhutani jayante. "This entire cosmic manifestation is made possible by the Absolute Truth, the Supreme Personality of Godhead." In this verse it is indicated that Brahman, the Absolute Truth, is the original cause and that the living entities (jivas) and the cosmic manifestation are effects of this cause. The cause being a fact, the effects are also factual. They are not illusion. Sankaracarya has inconsistently tried to prove that acceptance of the material world and the jivas to be by-products of the Supreme Lord is an illusion because in this conception the existence of the material world and the jivas is different and separate from that of the Absolute Truth. With this jugglery of understanding, Mayavadi philosophers have propagated the slogan brahma satyam jagan mithya, which declares that the Absolute Truth is fact but the cosmic manifestation and the living entities are simply illusions, or that all of them are in fact the Absolute Truth and that the material world and living entities do not separately exist.

It is therefore to be concluded that Sankaracarya, in order to present the Supreme Lord, the living entities and the material nature as indivisible and ignorant, tries to cover the glories of the Supreme Personality of Godhead. He maintains that the material cosmic manifestation is mithya, or false, but this is a great blunder. If the Supreme Personality of Godhead is a fact, how can His creation be false? Even in ordinary dealings, one cannot think the material cosmic manifestation to be false. Therefore Vaisnava philosophers say that the cosmic creation is not false but temporary. It is separated from the Supreme Personality of Godhead, but since it is wonderfully created by the energy of the Lord, to say that it is false is blasphemous.

Nondevotees factually appreciate the wonderful creation of material nature, but they cannot appreciate the intelligence and energy of the Supreme Personality of Godhead who is behind this material creation. Sripada Ramanujacarya, however, refers to a sutra from the Aitareya Upanisad (1.1.1), atma va idam agra asit, which points out that the supreme atma, the Absolute Truth, existed before the creation. One may argue, "If the Supreme Personality of Godhead is completely spiritual, how is it possible for Him to be the origin of creation and have within Himself both material and spiritual energies?" To answer this challenge, Sripada Ramanujacarya quotes a mantra from the Taittiriya Upanisad (3.1) that states:

Sripada Sankaracarya has tried to mislead the readers of the Vedanta-sutra by misinterpreting the words ananda-mayo 'bhyasat, and he has even tried to find fault with Vyasadeva. All the aphorisms of the Vedanta-sutra need not be examined here, however, since we intend to present the Vedanta-sutra in a separate volume.