Rājarshi (2001: p. 45) conveys his estimation of the historical synthesis of the School of Yoga (one of the six Āstika schools of Hinduism) which he holds introduces the principle of "Isvara" as Saguna Brahman, to reconcile the extreme views of Vedanta's "advandva" and Sankya's "dvandva": "Introducing the special tattva (principle) called Ishvara by yoga philosophy is a bold attempt to bring reconciliation between the transcendental, nondual monism of vedanta and the pluralistic, dualistic, atheism of sankhya.
The composite system of yoga philosophy brings the two doctrines of vedanta and sankya closer to each other and makes them understood as the presentation of the same reality from two different points of view.
The dualistic approach of sankhya presents truth of the same reality but at a lower empirical level, rationally analyzing the principle of dvandva (duality or pairs of opposites).
Whereas, yoga philosophy presents the synthesis of vedanta and sankhya, reconciling at once monism and dualism, the supermundane and the empirical.
[3] Dvaita and Vishistadvaita considers Saguna Brahman as the ultimate reality and liberation (moksha) is attained only by the grace of God.