Sage Jaimini, a disciple of Sri Vyasa Maharishi, founded the system of Poorva Mimamsa or Karma Mimamsa. It is an inquiry into the rituals portion of the Vedas, Manthras and Brahmanas only. It is not a true philosophical system. It is rather a system of Vedic interpretation, dealing with a critical commentary on the Brahmanas or ritual portions of Vedas. It has a number of Deities and Vedic offerings are made to them. It gives detailed description of different sacrifices and their purpose. Jaimini was an opponent of rationalism and Theism. The whole aim of his system was a desire to know dharma or duty, which consists of the performance of rites and rituals as prescribed in Vedas. There was no place for a Divine Creator but just the presiding Deity of each ritual and Vedic rites. The Vedas were practically the only God for him. It needs no other basis to rest on; there is no Divine revelation at any time.

Sage Jaimini does not so much deny God as he ignores His existence. A supreme God was not necessary for his system. Vedic dharma is not in need of a Supreme Being or God. Dharma itself will bestow the rewards. The fruits and rewards of sacrifices are not dispensed by a God but by the Apurva. Apurva is Adhrishta, an unseen force created by an act which leads to the fruits of action. The self is distinct from the body, the senses and mind. The Self is the experiencer, Body is the abode of experience and the Senses are the instruments of experience. The Self perceives when it is in union with the mind. The Self is not the senses as it persists even when the senses are destroyed. The Self directs the body and it is all-pervading and imperishable. The performer of sacrifice goes to svarga, attainable through the performance of the rituals of karma only. Jaimini does not believe in moksha. Jaimini's system has been criticized as incomplete and unsatisfactory. Most people, even though very much interested in the rituals and their effects, could not accept the system without a role for a Divine Supreme Reality as the bestower of the cause and effect of the rituals. This system could not satisfy the thoughtful men.