[4] Though, according to Madhva, Bhakti represents the final and ultimate step towards transcendence, Karma and Jnana aid in "cleansing the consciousness" of the spiritual aspirant.
[5] He views them as mere objects of attraction for the general population that would subsequently propel them towards deeper meaning underlying the superficial performance of rituals.
[6] To substantiate his views, he quotes from a diverse array of sources including a non-extant text called Brahmatarka, which has led to significant speculations among the scholars (both present and historical) about its authenticity and existence.
Gita Tatparya amplifies the claims of the previous work as well as deals with the rival schools of thought, mainly that of Adi Sankara and Bhaskara.
The pramanas Madhva accepts are pratyeksha (direct perception), anumana (inference) and shabda (testimony) with Sakshi (the internal witness) serving as the ultimate arbiter.