Kumārila said: For in practice the Mimamsa has been for the most part converted into a Lokayata system; But I have made this effort to bring it into a theistic path.
But the source books of the Prābhākara School state in unequivocal terms that the inferential existence of God which is propounded by Naiyayikas and the like is denied by the Prābhākaras and that God is not denied: “īśvarē parōktmanumānaṁ nirastam, nēśvarō nirastaḥ”[8] Śālikanātha wrote Ṛjuvimalāpañcikā and Dīpaśikhāpañcikā commentaries on Prabhākara in the 8th century.
All the knowledge that our old Sanskrit scholars had of the tenets of this school was derived solely from the stray references found in the works of the other systems.
At the wake of 20th century, Dr. Ganganath Jha has written a very learned thesis in which he has presented in a lucid form the main principles of the Prabhakara school as they have been dealt with in the Prakaraṇapancika of Śālikanātha.
Tradition makes Prabhākara a pupil of Kumārila who nicknamed him as Guru on account of his great intellectual powers.
But some scholars like Dr. Ganganatha Jha believe that the Prābhākara School is older and seems to be nearer to the spirit of the original Mīmāmsā.
One logical argument Prabhakara utilized was to reconcile a seeming contradiction in the Vedas between performing a sacrifice to kill one's enemies and following the rule of not harming any living beings.