The Māyāvādī cannot explain how the individual soul came into existence simply by ignorance and consequently became covered by the illusory energy. Nor was it ever possible to cut the individual souls from the original Supreme Soul; rather, the individual souls are eternally separated parts of the Supreme Soul. Because they are atomic individual souls eternally (sanātana), they are prone to be covered by the illusory energy, and thus they become separated from the association of the Supreme Lord, just as the sparks of a fire, although one in quality with the fire, are prone to be extinguished when out of the fire. In the Varāha Purāṇa, the living entities are described as separated parts and parcels of the Supreme. They are eternally so, according to the Bhagavad-gītā also. So, even after being liberated from illusion, the living entity remains a separate identity, as is evident from the teachings of the Lord to Arjuna. Arjuna became liberated by the knowledge received from Kṛṣṇa, but he never became one with Kṛṣṇa.
(Bhagavad-Gita----2:23----purport).

In the Varāha Purāṇa this verse appears:
nayāmi paramaṁ sthānam
arcir-ādi-gatiṁ vinā
garuḍa-skandham āropya
yatheccham anivāritaḥ
The purport of this verse is that a devotee does not need to practice aṣṭāṅga-yoga in order to transfer his soul to the spiritual planets. The responsibility is taken by the Supreme Lord Himself. He clearly states here that He Himself becomes the deliverer. A child is completely cared for by his parents, and thus his position is secure. Similarly, a devotee does not need to endeavor to transfer himself by yoga practice to other planets. Rather, the Supreme Lord, by His great mercy, comes at once, riding on His bird carrier Garuḍa, and at once delivers the devotee from material existence. Although a man who has fallen in the ocean may struggle very hard and may be very expert in swimming, he cannot save himself. But if someone comes and picks him up from the water, then he is easily rescued. Similarly, the Lord picks up the devotee from this material existence. One simply has to practice the easy process of Kṛṣṇa consciousness and fully engage himself in devotional service. Any intelligent man should always prefer the process of devotional service to all other paths.
(Bhagavad-Gita----12:6-7----purport).

In the Vāyavīya Tantra, it is said that Brahmā, the engineer of this particular universe, contemplated a great wheel which could enclose the universe. The hub of this great circle was fixed at a particular place known as Naimiṣāraṇya. Similarly, there is another reference to the forest of Naimiṣāraṇya in the Varāha Purāṇa, where it is stated that by performance of sacrifice at this place, the strength of demoniac people is curtailed. Thus brāhmaṇas prefer Naimiṣāraṇya for such sacrificial performances.
(Srimad Bhagavatam----1:1:4----purport).

A question may be raised herein that since it was the desire of the Lord that Parīkṣit Mahārāja be put into that awkward position so that he might be delivered from material existence, then why was a brāhmaṇa's son made responsible for this offensive act? The answer is that the offensive act was performed by a child only so that he could be excused very easily, and thus the prayer of the father was accepted. But if the question is raised why the brāhmaṇa community as a whole was made responsible for allowing Kali into the world affairs, the answer is given in the Varāha Purāṇa that the demons who acted inimically toward the Personality of Godhead but were not killed by the Lord were allowed to take birth in the families of brāhmaṇas to take advantage of the age of Kali. The all-merciful Lord gave them a chance to have their births in the families of pious brāhmaṇas so that they could progress toward salvation. But the demons, instead of utilizing the good opportunity, misused the brahminical culture due to being puffed up by vanity in becoming brāhmaṇas.
(Srimad Bhagavatam----1:18:47----purport).

The Lord sanctified the River Yamunā from the beginning of His transcendental pastimes in the world. While His father Vasudeva was crossing the Yamunā with the baby Lord Kṛṣṇa for a safe place at Gokula on the other bank of the river from Mathurā, the Lord fell down in the river, and by the dust of His lotus feet the river at once became sanctified. It is especially mentioned herein that Mahārāja Parīkṣit took shelter of that particular river which is beautifully flowing, carrying the dust of the lotus feet of Lord Kṛṣṇa, mixed with tulasī leaves. Lord Kṛṣṇa's lotus feet are always besmeared with the tulasī leaves, and thus as soon as His lotus feet contact the water of the Ganges and the Yamunā, the rivers become at once sanctified. The Lord, however, contacted the River Yamunā more than the Ganges. According to the Varāha Purāṇa, as quoted by Śrīla Jīva Gosvāmī, there is no difference between the water of the Ganges and the Yamunā, but when the water of the Ganges is sanctified one hundred times, it is called the Yamunā. Similarly, it is said in the scriptures that one thousand names of Viṣṇu are equal to one name of Rāma, and three names of Lord Rāma are equal to one name of Kṛṣṇa.
(Srimad Bhagavatam----1:19:6----purport).

The smallness or greatness of different souls is described in the Varāha Purāṇa as svāṁśa-vibhinnāṁśa. The svāṁśa soul is the Supreme Personality of Godhead, and the vibhinnāṁśa souls, or small particles, are eternally small particles, as confirmed in Bhagavad-gītā (mamaivāṁśo jīva-loke jīva-bhūtaḥ sanātanaḥ (B.G.15:7). The small living entities are eternally part and parcel, and therefore it is not possible for them to be quantitatively as great as the Supersoul.
(Srimad Bhagavatam----3:28:43----purport).

In Bhagavad-gītā the individual souls are also described as parts of the Supreme Personality of Godhead, or Supersoul, so why not accept that Dattātreya was one of those parts? Lord Śiva and Lord Brahmā are also described here as parts, so why not accept all of them as ordinary individual souls? The answer is that the manifestations of Viṣṇu and those of the ordinary living entities are certainly all parts and parcels of the Supreme Lord, and no one is equal to Him, but among the parts and parcels there are different categories. In theVarāha Purāṇa it is nicely explained that some of the parts are svāṁśa and some are vibhinnāṁśa. Vibhinnāṁśa parts are called jīvas, and svāṁśa parts are in the Viṣṇu category. In the jīva category, the vibhinnāṁśa parts and parcels, there are also gradations. That is explained in the Viṣṇu Purāṇa, where it is clearly stated that the individual parts and parcels of the Supreme Lord are subject to being covered by the external energy, called illusion, or māyā. Such individual parts and parcels, who can travel to any part of the Lord's creation, are called sarva-gata and are suffering the pangs of material existence. They are proportionately freed from the coverings of ignorance under material existence according to different levels of work and under different influences of the modes of material nature.
(Srimad Bhagavatam----4:1:15----purport).

"Birth after birth I desire to serve the lotus feet of the ācāryas and live in a society of devotees." A spiritual atmosphere can be maintained only by living in a society of devotees and by serving the orders of the ācāryas. The spiritual master is the best brāhmaṇa. At present, in the age of Kali, it is very difficult to render service to the brāhmaṇa-kula, or the brāhmaṇa class. The difficulty, according to the Varāha Purāṇa, is that demons, taking advantage of Kali-yuga, have taken birth in brāhmaṇa families. Rākṣasāḥ kalim āśritya jāyante brahma-yoniṣu (Varāha Purāṇa). In other words, in this age there are many so-called caste brāhmaṇas and caste Gosvāmīs who, taking advantage of the śāstra and of the innocence of people in general, claim to be brāhmaṇas and Vaiṣṇavas by hereditary right. One will not derive any benefit by rendering service to such false brāhmaṇa-kulas.
(Srimad Bhagavatam----4:21:40----purport).

"O scion of Bharata (Arjuna), O conqueror of the foe, all living entities are born into delusion, overcome by the dualities of desire and hate." This is an explanation of how the living entity falls down into this material world. In the spiritual world there is no duality, nor is there hate. The Supreme Personality of Godhead expands Himself into many. In order to enjoy bliss more and more, the Supreme Lord expands Himself in different categories. As mentioned in the Varāha Purāṇa, He expands Himself in viṣṇu-tattva (the svāṁśa expansion) and in His marginal potency (the vibhinnāṁśa, or the living entity). These expanded living entities are innumerable, just as the minute molecules of sunshine are innumerable expansions of the sun. The vibhinnāṁśa expansions, the marginal potencies of the Lord, are the living entities. When the living entities desire to enjoy themselves, they develop a consciousness of duality and come to hate the service of the Lord. In this way the living entities fall into the material world.
(Srimad Bhagavatam----4:28:53----purport).

In the Varāha Purāṇa the following offenses are mentioned: (a) to eat in the house of a rich man, (b) to enter the Deity's room in the dark, (c) to worship the Deity without following the regulative principles, (d) to enter the temple without vibrating any sound, (e) to collect food that has been seen by a dog, (f) to break silence while offering worship to the Deity, (g) to go to the toilet during the time of worshiping the Deity, (h) to offer incense without offering flowers, (i) to worship the Deity with forbidden flowers, (j) to begin worship without having washed one's teeth, (k) to begin worship after sex, (l) to touch a lamp, dead body or a woman during her menstrual period, or to put on red or bluish clothing, unwashed clothing, the clothing of others or soiled clothing. Other offenses are to worship the Deity after seeing a dead body, to pass air before the Deity, to show anger before the Deity, and to worship the Deity just after returning from a crematorium. After eating, one should not worship the Deity until one has digested his food, nor should one touch the Deity or engage in any Deity worship after eating safflower oil or hing. These are also offenses.
(Srimad Bhagavatam----7:5:23-24----purport).

If one commits any of the above offenses, one must read at least one chapter of Bhagavad-gītā. This is confirmed in the Skanda-Purāṇa, Avantī-khaṇḍa. Similarly, there is another injunction, stating that one who reads the thousand names of Viṣṇu can be released from all offenses. In the same Skanda-Purāṇa, Revā-khaṇḍa, it is said that one who recites prayers to tulasī or sows a tulasī seed is also freed from all offenses. Similarly, one who worships the śālagrāma-śilā can also be relieved of offenses. In the Brahmaṇḍa Purāṇa it is said that one who worships Lord Viṣṇu, whose four hands bear a conchshell, disc, lotus flower and club, can be relieved from the above offenses. In the Ādi-varāha Purāṇa it is said that a worshiper who has committed offenses may fast for one day at the holy place known as Śaukarava and then bathe in the Ganges.
(Srimad Bhagavatam----7:5:23-24----purport).

To establish that Brahman indeed has transcendental form, Śrīla Viśvanātha Cakravartī Ṭhākura gives various quotations from the śāstras. In the Śvetāśvatara Upaniṣad (3.8), the Supreme is described as āditya-varṇaṁ tamasaḥ parastāt, "He whose self-manifest form is luminous like the sun and transcendental to the darkness of ignorance." Ānanda-mātram ajaraṁ purāṇam ekaṁ santaṁ bahudhā dṛśyamānam: "The Supreme is blissful, with no tinge of unhappiness. Although He is the oldest, He never ages, and although one, He is experienced in different forms." Sarve nityāḥ śāśvatāś ca dehās tasya parātmanaḥ: "All the forms of that Supreme Person are eternal." (Mahā-varāha Purāṇa) The Supreme Person has a form, with hands and legs and other personal features, but His hands and legs are not material. Bhaktas know that the form of Kṛṣṇa, or Brahman, is not at all material. Rather, Brahman has a transcendental form, and when one is absorbed in it, being fully developed in bhakti, one can understand Him (premāñjana-cchurita-bhakti-vilocanena (Bs. 5.38)). The Māyāvādīs, however, cannot understand this transcendental form, for they think that it is material.
(Srimad Bhagavatam----10:13:54----purport).

Aniruddha, the fourth of the quadruple expansions, is worshiped by great sages and psychologists as the principle of the mind. His complexion is similar to the bluish hue of a blue cloud. He engages in the maintenance of the cosmic manifestation and is the Supersoul of Dharma (the deity of religiosity), the Manus (the progenitors of mankind) and the devatās (demigods). The Mokṣa-dharma Vedic scripture indicates that Pradyumna is the Deity of the total mind, whereas Aniruddha is the Deity of the total ego, but previous statements regarding the quadruple forms are confirmed in the Pañcarātra tantras in all respects.
In the Laghu-bhāgavatāmṛta (Pūrva 5.86–100), there is a lucid explanation of the inconceivable potencies of the Supreme Personality of Godhead. Negating Śaṅkarācārya's statements, the Mahā-varāha Purāṇa declares:
sarve nityāḥ śāśvatāś ca dehās tasya parātmanaḥ
hānopādāna-rahitā naiva prakṛti-jāḥ kvacit
"All the varied expansions of the Personality of Godhead are transcendental and eternal, and all of them repeatedly descend to all the different universes of the material creation. Their bodies, composed of eternity, bliss and knowledge, are everlasting; there is no chance of their decaying, for they are not creations of the material world. Their forms are concentrated spiritual existence, always complete with all spiritual qualities and devoid of material contamination."
(Sri Caitanya Caritamrta----1:5:41----purport).

(31) One should not praise himself before the spiritual master. (32) One should not deride the demigods before the Deity.
This is a list of thirty-two offenses. Besides these, there are a number of offenses which are mentioned in the Varāha Purāṇa. They are as follows: (1) One should not touch the Deity in a dark room. (2) One should not fail to strictly follow the rules and regulations in worshiping the Deity. (3) One should not enter the temple of the Deity without first making some sound. (4) One should not offer any foodstuff to the Deity which has been seen by dogs or other lower animals. (5) One should not break silence while worshiping. (6) One should not pass urine or evacuate while engaged in worshiping. (7) One should not offer incense without offering some flower. (8) Useless flowers without any fragrance should not be offered. (9) One should not fail to wash his teeth very carefully every day. (10) One should not enter the temple directly after sexual intercourse. (11) One should not touch a woman during her menstrual period. (12) One should not enter the temple after touching a dead body. (13) One should not enter the temple wearing garments of red or blue color or garments which are unwashed. (14) One should not enter the temple after seeing a dead body. (15) One should not pass air within the temple. (16) One should not be angry within the temple. (17) One should not enter the temple after visiting a crematorium. (18) One should not belch before the Deity. So, until one has fully digested his food, he should not enter the temple. (19) One should not smoke marijuana, or gañjā. (20) One should not take opium or similar intoxicants. (21) One should not enter the Deity room or touch the body of the Deity after having smeared oil over his body. (22) One should not show disrespect to a scripture teaching about the supremacy of the Lord. (23) One should not introduce any opposing scripture. (24) One should not chew betel before the Deity. (25) One should not offer a flower which was kept in an unclean pot. (26) One should not worship the Lord while sitting on the bare floor; one must have a sitting place or carpet. (27) One should not touch the Deity before one has completed taking bath. (28) One should not decorate his forehead with the three-lined tilaka. (29) One should not enter the temple without washing his hands and feet.
(Nectar of devotion).

In the Varāha Purāṇa there is a statement praising the seeing of the Deity of Śrī Kṛṣṇa in the temple. A devotee says there, "My dear Vasundharā, any person who goes to Vṛndāvana and sees the Deity of Govindadeva is free from the courthouse of Yamarāja and is allowed to enter into the highest planetary system, in which reside the demigods." This means that even an ordinary person who goes to Vṛndāvana out of inquisitiveness and by chance sees the temple, especially that of Govindadeva, even if he is not elevated to the spiritual kingdom, is still assured promotion to the higher planetary systems. This means that simply by visiting the Deity of Govinda in Vṛndāvana one becomes highly elevated in pious life.
(Nectar of devotion).

In the Varāha Purāṇa there is a statement praising the residential quarters of Mathurā. Lord Varāha tells the men of earth, "Any person who becomes attracted to places other than Mathurā will certainly be captivated by the illusory energy." In the Brahmāṇḍa Purāṇa it is said that all the results of traveling on all the pilgrimages within the three worlds can be achieved simply by touching the holy land of Mathurā. In many śāstras (scriptures) it is said that simply by hearing, remembering, glorifying, desiring, seeing or touching the land of Mathurā, one can achieve all desires.
(Nectar of devotion).

In the Mahā-varāha Purāṇa it is confirmed that the transcendental bodies of the Supreme Personality of Godhead and His expansions are all existing eternally. Such bodies are never material; they are completely spiritual and full of knowledge. They are reservoirs of all transcendental qualities. In the Viṣṇu-yāmala-tantra there is a statement that because the Personality of Godhead and His expanded bodies are always full of knowledge, bliss and eternity, they are always free from the eighteen kinds of material contaminations—illusion, fatigue, errors, roughness, material lust, restlessness, pride, envy, violence, disgrace, exhaustion, untruth, anger, hankering, dependence, desire to lord over the universe, seeing duality and cheating.
(Nectar of devotion).

It is explained in the Vedic literature that the living entities entrapped in different species of life are part and parcel of the Supreme Lord. The Māyāvādī philosophers mistake the living entity for the Paramātmā, who is actually sitting with the living entity as a friend. Because the Paramātmā (the localized aspect of the Supreme Personality of Godhead) and the individual living entity are both within the body, a misunderstanding sometimes takes place that there is no difference between the two. But there is a definite difference between the individual soul and the Supersoul, and it is explained in the Varāha Purāṇa as follows. The Supreme Lord has two kinds of parts and parcels: the living entity is called vibhinnāṁśa, and the Paramātmā, or the plenary expansion of the Supreme Lord, is called svāṁśa. The svāṁśa plenary expansion of the Supreme Personality is as powerful as the Supreme Personality of Godhead Himself. There is not even the slightest difference between the potency of the Supreme Person and that of His plenary expansion as Paramātmā. But the vibhinnāṁśa parts and parcels possess only a minute portion of the potencies of the Lord.
(Krsna Book).