Śaṅkaraon Brahma Sūtra 2.2.44

Moreover, manifold contradictions are met with in the Bhâgavata system, with reference to the assumption of qualities and their bearers. Eminence of knowledge and ruling capacity, strength, valour, and glory are enumerated as qualities, and then they are in some other place spoken of as Selfs, holy Vâsudevas, and so on.— Moreover, we meet with passages contradictory of the Veda. The following passage, for instance, blames the Veda, 'Not having found the highest bliss in the Vedas Sândilya studied this sâstra.'—For this reason also the Bhâgavata doctrine cannot be accepted.