dadarśa viśvaṁ tri-guṇaṁ guṇātmake
In Bhagavad-gītā, the Supreme Personality of Godhead says, ahaṁ sarvasya prabhavo mattaḥ sarvaṁ pravartate: Kṛṣṇa is the origin of everything. Vāsudevaḥ sarvam iti: Kṛṣṇa is everything. Mat-sthāni sarva-bhūtāni na cāhaṁ teṣv avasthitaḥ: everything rests in the body of the Lord, yet the Lord is not everywhere. Māyāvādī philosophers think that since the Supreme Personality of Godhead, the Absolute Truth, has become everything, He has no separate existence. Their philosophy is called advaita-vāda. Actually, however, their philosophy is not correct. Here, Bali Mahārāja was the seer of the Personality of Godhead’s universal body, and that body was that which was seen. Thus there is dvaita-vāda; there are always two entities — the seer and the seen. The seer is a part of the whole, but he is not equal to the whole. The part of the whole, the seer, is also one with the whole, but since he is but a part, he cannot be the complete whole at any time. This acintya-bhedābheda — simultaneous oneness and difference — is the perfect philosophy propounded by Lord Śrī Caitanya Mahāprabhu.