The Adhvaitha system of Sri Sankara was developed as a commentary on Vyasa Maharishi's Brahma Suthra and the Vedhantha Philosophy, contributing to the vast majority of Smartha, Saiva and Saktha followers and closely following their traditions. His teachings included several traditions with some features of rituals, modifying the Mimamsa system. The Advaitha taught by Sankara is a rigorous, absolute one. Whatever is, is Brahman. It is absolutely homogenous by Itself. "Brahman, the Absolute, alone is real; this world is unreal; and the Jiva or individual soul is non-different from Brahman." The Atman is self evident. The atman is the basis of all knowledge. Brahman is not an object, as It is Adrishya, beyond the reach of our vision.

Sankara's Supreme Brahman is Nirguna, formless, without attributes, without special characteristics, immutable and eternal. It is impersonal. It becomes a personal God or Saguna Brahman only through Its association with Maya. They are not two opposite entities. Sri Sankara says: "One's own self is Sukam or bliss. One's own self is all. One's own self is Brahman. Brahman alone is all that we perceive. Everything is the effect of Brahman. The cause itself is the effect. The effect is non-different from the cause. Everything is Sam or bliss. Let this Sam or bliss be enjoyed, in all our experiences. Let it be enjoyed as one's own inner self or Atman."

In the world everything external to the self is dear for the reason that it is related to the self. The self alone is ultimately dear to everyone. Realisation of the self as non-different from Brahman is Supreme Bliss. According to him, the Reality appears to our finite intelligence as the universe of time and space. When we come to realize the changeless God, we are no longer troubled by the changing world. There is no reality in its own right apart from Brahman is the teaching of Sri Sankara.

The Reality of the Supreme appears to us as the universe through the veil of Maya. Here Maya should not be taken as to mean illusion. Maya is the mystery, the mysterious power by which God, while remaining changeless Himself, gives rise to the changing phenomenal universe. It has two aspects; one in which, it hides the real by its veil and secondly it projects a vision or object of unreal as real. So, sometimes, it is identified with the Prakrithi and it is also called Avidya or ignorance. It is the natural disability of the soul which prevents it from comprehending God as He is really is.

The natural limitations of soul caused by the avidhya are called UpÃdhis. The Atman, when clothed in UpÃdhis, becomes Jiva. The Jivas are clothed in five sheaths. Jivas appear separate from one another like several islands in an ocean with different fauna and flora. Like all these islands are connected to one another under the depths of the ocean, all jivas are connected. When the avidhya and the natural limitations of the body, mind and understanding are removed and when true knowledge is obtained, the individual is no longer individual. He becomes one with the Universal spirit.