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