"Jñānīs, yogīs and karmīs devoid of devotional service are called offenders. Śrī Caitanya Mahāprabhu says, māyāvādī kṛṣṇe aparādhī: one who thinks that everything is māyā instead of thinking that everything is Kṛṣṇa is called an aparādhī, or offender. Although the Māyāvādīs, impersonalists, are offenders at the lotus feet of Kṛṣṇa, they may nonetheless be counted among the siddhas, those who have realized the self. They may be considered nearer to spiritual perfection because at least they have realized what spiritual life is. If such a person becomes nārāyaṇa-parāyaṇa, a devotee of Lord Nārāyaṇa, he is better than a jīvan-mukta, one who is liberated or perfect. This requires higher intelligence.
There are two kinds of jñānīs. One is inclined to devotional service and the other to impersonal realization. Impersonalists generally undergo great endeavor for no tangible benefit, and therefore it is said that they are husking paddy that has no grain (sthūla-tuṣāvaghātinaḥ). The other class of jñānīs, whose jñāna is mixed with bhakti, are also of two kinds—those who are devoted to the so-called false form of the Supreme Personality of Godhead and those who understand the Supreme Personality of Godhead as sac-cid-ānanda-vigraha (BS 5.1), the actual spiritual form. The Māyāvādī devotees worship Nārāyaṇa or Viṣṇu with the idea that Viṣṇu has accepted a form of māyā and that the ultimate truth is actually impersonal. The pure devotee, however, never thinks that Viṣṇu has accepted a body of māyā; instead, he knows perfectly well that the original Absolute Truth is the Supreme Person. Such a devotee is actually situated in knowledge. He never merges in the Brahman effulgence."