Acintya-bhedabheda tattva

The principle of inconceivable oneness and difference

The evidence of Sruti on the subject of acintya-bhedabheda tattva:
The principle of inconceivable oneness and difference

11. 1
eko basi sarvabhutastaratma
ekam rupam bahudha yam karoti
tam amastham ye'nupasyanti dhiras-
tesam sukham sasvatam netaresam
The Supersoul whois the indwelling witness and controller of all living beings is manifest in innumerable ways, although his form is one. Awise person who can see within his heart that supreme soul becomes peaceful and enjoys transcendental bliss. (Katha Upanisad 2.2.12)

The evidence of Srimad-Bhagavatam on acintya-bhedabheda-tattva

11. 2
rte'rtham yat pratiyeta na pratiyeta catmani
tad-vidyad atmano mayam yathabhaso yatha tamam
O Brahma, whatever appears to be of any value, if it is without relation to µe, has no reality. Know it as my illusory energy, that reflection which appears to be in darkness. (Srimad-Bhagavatam 2.9.34)
11. 3
yatha mahanti bhutani bhutesuccavacesvanu
pravisthanyapravisthani tatha tesu na tesvaham
A person who is searching after the Supreme Absolute Truth, the Personality of Godhead, most certainly search for it up to this, in all circumstances, in all space and time, and both directly and indirectly. (Srimad-Bhagavatam 2.9.34)
11. 4
yatra yena yato yasya yasmai yad yad yatha yada
syad idam bhagavan saksat pradana-purusesvaram
You are the Substratum, the agent, and the instrument of the universe. You are its source and its object or purpose; whenever or whatever form it assumes is yourself. As and when this universe evolves, all the causes thereof, including time and manner, are the Almighty Lord yourself who control both the prakrti (the enjoyed) and Purusa (the enjoyer) and transcend them both. (Srimad-Bhagavatam 10.85.4)

The evidence of the Smrti on acintya-bhedabheda-tattva

11. 5
maya tatam idam sarvam jagad avyakta-murtina
mat sthani sarva bhutani na caham tesvavasthitam
By Me, in my unmanifested form, this entire universe is pervaded. All beinga are in Me, but I am not in them. (Bhagavad-gita 9.4)
11. 6
na ca mat sthani bhutani pasa me yogam aisvaram
bhuta-bhrn na ca bhutastho mamatma bhuta bhavanam
And yet everything that is created does not rest in Me. Behold my mystic opulence! Although I am the maintainer of all living entities and although I am everywhere, I am not a part of this cosmic manifestation, for My Self is the very source of creation. (Bhagavad-gita 9.5)

The conclusion of Jiva Goswami on acintya-bhedabheda-tattva

11. 7
ekam eva tat parama-tattvam svabhavikacintrya-saktya sarva-daiva svarupa-tad-rupa-vaibhava-jiva pradhana-rupena caturdhavatisthate suryanta mandalastha-teja iva mandala tad-bahir-gatarasmi-tat-praticchabi-rupena durghata-ghata-katvam hyacintyatvam.
The absolute truth is one. His natural characteristic is that he possesses inconceivable potency. His inconceivable potencies are reposed in four different stages: his own personal form (svarupa), the expansions of his divine form (tad-rupa-vaibhava), the jiva souls (jiva), and the material ingredients (pradhana). With regard to the sun, there is the sungod, the internal power of the sun, and that power when it is expanded as the extenal rays of the sun. Then there is the shadow of the sun, that is to say, the sun's reflection which is in darkness, far from the sun's influence. This illustration is being used for the sake of an example. The point of this example is that in the same way that the sun appears in this fourfold manifestation (the sungod, its internal power, its external rays, and its shadow), there is one eternal supreme truth (the Lord Himself) whose form is eternal, but who is possessed of different potencies: svarupa-sakti (internal energy), jiva-sakti (soul energy), and maya-sakti (external energy). There seems to be a contradiction in this matter between the Lord being one eternal absolute truth and his simultaneously possessing inconceivable potency. How is it possible to understand such a contradiction? To that it is said that "acintya" (inconceivable) means "beyond the bounds of the jiva soul's capacity to understand." An event which is extremely rare or unlikely, even physically impossible, is inconceivable. For the Supreme Lord, however, nothing is impossible as a result of the fact that he has inconceivable power. [Therefore the Lord's oneness with (and distinction from) his energy is said to be inconceivable - acintya-bhedabheda-vada]
[Note: A.C. Bhaktivedanta Swami paraphrases this section of Jiva Goswami's Bhagavata-Sandrabha as follows: "Srila Jiva Goswami states in his Bhagavata-Sandharbha (16) That by His potencies, which act in natural sequences beyond the scope of the speculative human mind, the Supreme Transcendence, the summum bonum, eternally and simultaneously exists in four transcendental features: His personality, His impersonal effulgence, His potential parts and parcels (the living beings) and the principal cause of all causes. The Supreme Whole is compared to the sun, which also exists in four features, namely the personality of the sun-god, the glare of his glowing sphere, the sun-rays inside the sun planet, and the sun's reflections in many other objects. The ambition to corroborate the existence of the transcendental Absolute Truth by limited conjectural endeavors cannot be fulfilled, because He is beyond the scope of our limited speculative minds. In an honest search for truth, we must admit that His powers are inconceivable to our tiny brains. The exploration of space has demanded the work of the greatest scientists of the world, yet therer are countless problems regarding even fundamental knowledge of the material creation that bewilder scientists who confront them. Such material knowledge is far removed fromt he spiritual nature, and therefore the acts and arrangements of the Absolute Truth, are, beyond all doubts, inconceivable.] (Bhagavata-Sandharbha 16)
11. 8
apare tu "tarko-pratisthanat" bhede'pya-bhede'pi nirmaryada-dosa-santati-darsanena
bhinnataya cintaritumasakayatvadabhedam sadhyantam tad-vad-abhinnatayapi cintayitamasakayatvadbhedamapi sadhayanto'cintyabhedabhedavada svikurvanti. tatra vadarapauranikasaivanam mate bhedabhedau bhaskaramate ca. mayavadinam tatra bhedamso vyavaharika eva praitiko va. gautama-kanada-jaimini-kapila-pata-jalimate tu bheda eva. sri ramanuja-madhvacaryamate cetyapi sarvatriki prasiddhim. svamate tvacintyabhedabhedaveva acintyasaktimayatvaditi
Other sampradayas of Vedantists admit that boundless essays, dissertations, and theses can never be established as truth through any amount of argument. Still, they think that the principle of oneness and difference existing together in the same place transgresses the boundaries of reality. They take it that this is a symptom of the fault of neglecting the nature of universality - that is, that if difference is true, then it must be true universally, and if oneness is true then it must be true universally. Following this faulty logic they therefore think that these two - difference and nondifference - cannot independently coexist. There cannot be both duality and oneness, they reason; one of these doctrines must have supremacy over the other. Those who think it is one, find that their attempts to practice the doctrine of oneness are impossible. In the same way, those who attempt to practice a doctrine of absolute difference will find their position untenable. In this way, both the practitioners of absolute oneness and the practitioners of absolute duality will be unable to realize their philosophy. Therefore, in light of the difficulties of trying to realize oneness without distinction or distinction without oneness, the principle of acintya-bhedabheda-vada or inconceivable, simultaneous oneness and distinction has been accepted as the highest harmonizing principle.
The true opinion of the Vedas and Puranas, is bhedabedava-vada, oneness and difference. Even the followers of Shiva sometimes accept this. For example, the commentator Bhaskara accepts bhedabheda-vada in the idea that there is a difference between the articles offered to the Deity and the Deity Himself. In the opinion of the mayavadis the branches of difference are merely vyavaharika mundane or apparent. Gautama, Kanada, Jaimini, Kapila, and Pata-jali admit the existence of distinction. In the opinions of Ramanuja and Madhva's this principle reaches a higher level of perfection. Ramanuja's visisthadvaita philosophy supports difference and nondifference, and Madhva's suddhadvaita philosophy supports the principle of difference. The Supreme Lord has inconceivable potency; and He Himself supports the conclusions of acintya-bhedabheda-vada. (Paramatma-Sandarbha Sarva-samvadini-tika, Jiva Goswami)

The Brahma-sutras support the view of sakti-parinamavada

11. 9
vyasera-sutrete kahe parinamavada
vyasa bhranti bali' taha uthaila vivada
parinama-vade isvara hayena vikari
eta kahi vivarta-vada sthapanaye kari
vastutam parinamavada sei ta' pramana
"dehe atmabuddhi" haya vivartera sthana
avicintya-sakti-mukta sri bhagavan
icchaya jagat-rupe paya parinama
tathapi acintya-saktye haya avikari
prakrta cintamani tahe drsthanta ye dhari
nana ratnarasi haya cintamani haite
tathapiha mani rahe svarupe avikrte
prakrta vastute yadi acintya-sakti haya
isarera acintya-sakti, - ithe ki vismaya
In his Vedanta-Sutra, Srila Vyasadeva has described that everything is but a transformation of the energy of the Lord. Sankaracarya, however, has misled the world by commenting tha Vyasadeva was mistaken. Thus he has raised great opposition to theism throughout the world. According to Sankaracarya, by accepting the theory of the transformation of the energy of the Lord, one creates an illusion by indirectly accepting that the Absolute Truth is transformed. Transformation of energy is a proven fact. It is the false bodily conception of the self that is an illusion. The Supreme Personality of Godhead is opulent in all respects. Therefore by His inconceivable energies He has transformed the material cosmic manifestation. Using the example of a touchstone, which by its energy turns iron to gold and yet remains the same, we can understand that although the Supreme Personality of Godhead transforms His innumerable energies, He remains unchanged. Although a touchstone produces many varieties of valuable jewels, it nevertheless remains the same. It does not change its original form. If there is such inconceivable potency in material objects, why should we not believe in the inconceivable potency of the Supreme Personality of Godhead? (Caitanya-Caritamrta Adi 7.121-127)

The meaning of parinama-vada (the theory of transformation)
and vivarta-vada (the theory of illusion)

11. 10
satattvato'nyatha pratha vikara ityudiritam
atattvato'nyatha pratha vivarta ityudahrtam
When one very real substance takes another form it is called vikara or transformation. An example of this is the transformation of milk into yogurt. When one thing is mistaken for something else it is called vivarta or illusion. An example of this is when a rope is taken to be a snake. (Sadananda Yogindra Vedanta-Sara 59)