गोविन्द भाष्य (श्रील बलदेव विद्याभूषण - अचिन्त्यभेदाभेद वेदान्त ब्रह्मसूत्र भाष्य सटीक)

representation of the material world has no reality. Behind this phenomena the
noumenon is reality.
According to Śaṅkara's philosophy the Absolute Truth is impersonal. As such
there is no diversity. In the material world there are different kinds of diversity,
just as diversities of the species of life. The dog species are not like the human
being species. This speciality, dog species or human species, is present in the
material world, but spiritually there is no such differentiation. Even in personal
considerations there are diversities. In a personal form one has legs, hands and
head. But this differentiation, according to the māyāvāda philosophy of
Śaṅkarācārya, is also false. Śaṅkarācārya does not recognize qualifying the
Brahman, just as Vaiṣṇava philosophy qualifies the Supreme Brahman. Take for
example: God is merciful. This is a qualification of God or the Absolute Truth.
But, Śaṅkara's philosophy being impersonal, they do not accept the Absolute Truth
qualified by mercifulness, or beauty, or opulence. They do not accept. According
to them if the Absolute Truth is qualified then it becomes limited by the
qualification. Their conclusion is that if Brahman, or the Absolute Truth, is
unlimited, there should not be any limitation by qualification.
The incarnation of the Absolute Truth, or Godhead, is accepted by them as a
manifestation of material designation. In other words, according to Śaṅkara's
philosophy when God or the Absolute Truth incarnates He assumes a material
body. Therefore He is designated. In that designated form only the Absolute Truth
becomes the creator, sustainer, and annihilator of the cosmic manifestation,
although in his commentary on the Bhagavad-gītā, in the beginning, Śaṅkarācārya
has accepted that Nārāyaṇa is beyond this cosmic manifestation. Everything that is
manifested in the material world is produced from the unmanifested mahat-tattva,
but Nārāyaṇa is still transcendental to the mahat-tattva. In other words, he has
accepted that the mahat-tattva is also created by the Supreme Personality of
Godhead, Nārāyaṇa. There are so many contradictions in his philosophy. That is a
different subject matter. We do not wish to enter into the contradictions of his
philosophy, but as far as possible we are presenting the summary of māyāvāda
philosophy, non-dualism.
According to Śaṅkarācārya, in the highest spiritual conception the Absolute
Truth is without any contamination of material existance, and therefore He has no
connection with the creation, sustenance, or annihilation (of the material world).
He is always devoid of all qualities, without any diversity, without any material
condition, and without any responsibility of activities. As such, the cosmic
manifestation is also false. Similarly the Personality of Godhead, who accepts His
designation from this false material manifestation, the conception of the
Personality of Godhead, is also false. The Absolute Truth is only conceived as
eternal, full of knowledge, and full of bliss. The appearance as Nārāyaṇa, or as an
incarnation, is not eternal, but is temporary. For some purpose He appears like
that. The ultimate end is impersonal.
According to Śaṅkara's philosophy, the differentiation between God and the
living entities is an illusion. Actually, that is not the fact. The living entities are not
subordinate energy of the Supreme. Simply being covered by the conception of
māyā, the living entities appear to be different from the Absolute Truth. This
differentiation between the living entities and the Supreme is manifested in the
material world in ordinary dealings. Spiritually there is no such difference. The