[3][4] While details of his biography are uncertain, his ideas inspired others such as Adi Shankara who called him a Paramaguru (highest teacher).

Parts of the first chapter that include the Mandukya Upanishad have been considered a valid scriptural source by the Dvaita and Vishistadvaita schools of Vedanta.

[13] He is generally dated from estimates for Adi Shankara, whose teacher Govinda Bhagavatpada is presumed to be the direct disciple of Gaudapada.

[11][5] This estimate is based on Buddhist literature, and particularly those of scholars Bhavaviveka, Santaraksita and Kamalasila who cite Gauḍapada kārikās.

[17] Even before the time of Adi Shankara, Mandukya Upanishad was considered to be a Śruti, but not one particularly important during his era.

[18] The Karika, notably, presents rational arguments from dream states, infinitude and finitude, space and time, causality, disintegration, and generation in support of the advaita doctrine.

[21] According to Hajime Nakamura, not only was the Gaudapada Karika treasured in the Advaita tradition, the text was also revered and highly respected in Vishistadvaita and Dvaita Vedanta schools of Hinduism.

[22] Chapter One ends with the discussion of the Om and its symbolism for Brahman, and the Atman within the heart of all living beings.

[23] But this assertion leads to the obvious question, states Gaudapada, that if both internal and external are not true reality, who is it that imagines, who apprehends them and who cognizes?

[23][35][36] Gaudapada Kaarika states that while we do grasp objects, we perceive, we think, but this does not connote the nature of reality and unreality, just like our fear of "a rope for a serpent in darkness".

[23][37] We construct realities, states Gaudapada, and imagine Jivatman to be various things such as praana (breath), loka (world), deva (gods), bhoktr (enjoyer), bhojya (enjoyables), sukshma (subtle), sthula (gross), murta (material), amurta (nonmaterial) and so on.

According to Kaarikas 36–38, such wise individuals, do not care about praise from anyone, are beyond all rituals, are homeless wanderers, for they have realized the truth inside them and outside; they, translates Potter, "remain steadfastly true to nature".

[24][42] He states that the nondual Brahman-Atman (Self) can give rise to apparent duality (Jivas, individual souls), while remaining unaffected in the process.

Such awareness shines forth without fear, beyond words and thought, is calm and unwavering, equanimous, and full of light.

[25][47] It comes from self-reflection, understanding, giving up attachment to Dukkha (frustration) and Sukha (pleasure), where the mind rests in indescribable calmness within.

[49] According to Gaudapada, asparsa yoga is difficult for most, including the yogis, who see fear, namely a loss of atman, in what is fearlessly blissful.

[25][52][note 4] The last chapter of Gaudapada Karika has a different style than the first three, and it opens by expressing reverence for all "the greatest of men", who are like the cosmic space through their awareness of nonduality, free from self-contradictions and confusion, and who understand Dharma.

[54][55] Karikas 11–13 quote the key duality premise of Samkhya school of Hindu philosophy, cross examines it, then asks how and why is cause eternal?

[60][62] Attachment to unreality causes desire, sorrow (dukkha) and fear, while detachment leads to freeing from such states and to samadhi.

[71][note 7] In this view, the ultimate ontological reality is the pure consciousness, which is bereft of attributes and intentionality.

The pluralistic world is imagined by the mind (saṁkalpa) and this false projection is sponsored by the illusory factor called māyā.

[8][11] According to Sarma, Chapter Four may well have been written by Gaudapada assuming he was fully conversant with Mahayana school's teachings, yet "to mistake him to be a hidden or open Buddhist is absurd".

[73] The doctrines of Gaudapada and Buddhism are totally opposed, states Murti:[8] We have been talking of borrowing, influence and relationship in rather general terms.

We have pointed out at length the Nairatmya standpoint of Buddhism and its total opposition to the Atman (soul, substance, the permanent and universal) in any form.

Sengaku Mayeda states that "it might be Gaudapada the author of the Mandukyakarika, or his predecessors, and not Shankara who can be called a ‘Buddhist in disguise'", and credits Shankara with "re-inject[ing] the upanishadic spirit into the extremely buddhisticized Mandukyakarika of his paramaguru, pouring new life into it as it were, giving it an interpretation that followed the line of Vedanta school and achieved the re-vedantinization of the buddhisticized vedantic tradition".

Shri Gaudapadacharya Math[note 8], also known as Kavaḷē maṭha कवळे मठ, is the oldest matha of the South Indian Saraswat Brahmins.