The essential teachings of Mandukya
Upanishad are:

1. Brahma Sathyam: Highlighted in 3rd chapter Advaida
   Prakaranam.
2. Jagan mithya is established in the second chapter
   Vaithathya prakaranam; Two layers of  swapna pranajanja and jagradha
   prabanaja are dwaidam and put together they are called as jagat.  We
   generally accept swapna as mithya; but some philosophers conclude swapna
   as sathyam and many people claim jagrath is sathyam.
3. Who am I?  Do I come under sathyam category or
   mithya category?  The question is what you mean by the word I. 
   If it is sthula sareeram, shuksma sareeram or karana sareeram then you are
   mithya.  If you say I am not those three, but I am the sakshi
   chaithanyam, then you will be sathyam brahman.  Learn to identify
   with chaithanyam and claim aham brahma asmi.  In me the advaida
   chaithanyam the mithya jagrath dwaidam and swapna dwaidam is
   floating.  Let them continue but know you are ever free.

If you assimilate the teachings from
the three chapters, then you are ever free.  The first three chapters give
the basic three concepts.  If you are able to receive the teaching
clearly, with that sravanam, then you get gyanam.  But for many teachers,
the intellect will not be convinced by this teaching, because the intellect
raises many doubts regarding brahma sathyam, jiva mithya.  Some people
doubt brahma sathyam; some doubt jagath mihtya; some doubt aham brahma; and
others doubt all three.  Unobstructed knowledge alone give
liberation.  Obstruction for knowledge is always doubt.   The
process prescribed for removing all the doubts is mananm.  First three
chapters are sravana pradhana chapters.  In the third chapter, towards the
end nidhithyasanam was discussed.  The fourth chapter concentrates mananam
part of vedantic study.  When all the possible doubts are eliminated the
knowledge will be clear.  The doubts regarding vedanta can be generated by
many intellects.  The doubt can be created by my own mind or by some one
else.  Many systems of philosophies criticize advaidam for logical
loopholes.  As a sample, we take some of the other systems of philosophy
and answer those questions.  Dharsanam means systems of philosophies and
they can be broadly classified into two:

1. Logic based philosophy; tharka based philosophy wherein
   they rely up on logic and attack advaidam.  These group of
   philosophies do not accept veda pramanam.  They are called nasthika
   tarkani not accepting vedantic pramanam; they are six
   1. Jainism by Rishaba Deva in Baghavadham and Marthavana
      Mahavira is the activator.
   2. Charvaga madham, materialism
   3. Four branches of budhism
2. Tarka dominant philosphy; logic dominant
   philosophy.  This groups accepts veda pramanam but they consider
   tharka as primary and veda as secondary.  They adjust veda to suit
   tarka.  They are four in number:
   1. Sankya madham:  by Kapila muni
   2. Yoga madham:  Patanajali Muni
   3. Gyaya madham:  Gowdhama Muni
   4. Vaisheshika madham:  Kanadha Muni

We face the challenge in two ways:

1. Defensive approach:  defend the vedanta; Vedanta has nothing to do with logic.  Therefore, you should not use logic to prove or disprove vedanta; the very attempt shows lack of knowledge of vedanta; the knowledge given by one sense organ (e.g eye) can’t be disproved by another sense organ (e.g ear).  If you have doubt regarding the color, again you use your eyes and recheck.  If the light is not sufficient, add extra light; change the power of glass; ultimately the color has to be reconfimed with eye only.  Tharka functions in one field and vedanta functions in another field; Vedanta is neither logical or illogical; it is trans logical; The instrument you use is improper.  It is like using the tape measure to use weight.
2. Offensive approach by pointing out the logical deficiency in their philosophies.  We take the approach that all the ten conclusions is full of logical loophole.  Keeping a logical dharahsanam, you have no right to question me.  Logic can’t arrive at truth.  Use tarka or logic as subservient to vedanta.

There are 100 verses in the fourth chapter. 
First half of fourth chapter is dedicated to refute the ten dharshams; the
later half is dedicated to remind vedantic teaching.  This title is called
alatha sandhi prakaranam.  Alatha means a stick with fire at one
end.  Like our present-day torch.

Verse 1

In the first two verses Gowdapadha
offers prayer to ward off all the obstacle.  The first verse is namaskara
offered to aadhi guru, Narayana.  In the second verse, he offers namaskara
to the very teaching itself.  We revere the teaching as goddess
Saraswathi.

Since we offer prayer to the lord as
aadhi guru, he has self knowledge or jivatma pramatma aikya gyanam.  When
an ordinary jiva has aikya gyanam, he knows I the jivatma is non different from
paramatma.    When Lord gains knowledge, I the paramatma am non
different from Jivatma.  I worship that paramtma who has the knowledge
that he is not different from jiva.  The uniqueness of this knowledge is
that it is a knowledge in which the subject, object and the instrument are one
and the same.  In self knowledge, consciousness knows consciousness. 
The subject, object and instrument are all consciousness because through
consciousness alone you know any and everything.  The paramtma
consciousness knows the jivatma consciousness with the help of consciousness. 
This is division less consciousnesses there is no subject, object division.

I worship that Narayana who has that
aikya knowldge in whcih subject, object and instrument is not there

On July 16, 2019, Swami Paramarthananda gave a Gurupurnima talk regarding jivan mukthi. You can listen to this talk (approximately 50 minutes long) at this link:

Gurupurnima Talk 2019

In Mandukya Upanishads, 7th mantra
is crucial and two significant words in that mantra are prabanjobasama and
advaidam.  The word prabanjobasama is
explained in the second chapter.  That means prabanja mithyatvam. 
This prabanja mithyatvam is explained by Gowdapadha with the word prbanjaj
vaithathyam.  In second chapter Gowdapadha explained the mithya of
prabanjam.  Prabanja can be described

1. Prabanja equals to viswa, virad plus taijasa,
   hiranyagarba  plus pragya, eeswara all these six put together is
   prabanja
2. Gross body and gross objects, subtle body and subtle
   objects, casual body and causal objects put together is prbanja
3. Prabanja is the group consisting of pradhama padha,
   dwedia padha, tritaya padha or the first three padas put together. Padha
   thrayam equals to prabanja
4. The first two padhas are kariyam or product; third
   padha is called karanam; prabanja the whole universe consisting of kariyam
   and karanam. Prabanja mithyatvam means kariyam is also mithya and karanam
   is also mithyam.

The third chapter is advaida
prakaranam and explains the word advaidam.  Advaidam is the name given to
the fourth pada, thuriyum.  Since the first three padas are in the form of
kariyam and karanam, the fourth pada should be kariya karana vilakshanam. 
the word advaidam refers to the thuriyuam which is neither kariyam nor
karanam.  That thuriyam is the atma, which is I myself.  The essence
of mandukya is I am the sathya thuriyum.  The kariya karana prabanja is
floating in me and whatever happens there will not affect me.

This chapter has 48 verses which can
be classified into five portions or topics:

1. Introduction:  the first two verses;
2. Dhrishti nisehtha or negation of the creation or kariya
   prabanja; also known as ajathi vajaha
3. Atma gyanam or self-knowledge; two special words used
   are atma sathyanu bodhaha and asparsha yogaha
4. Nidhithyasanam; internalization of vedantic teaching or
   assimilation of wisdom.  Mano nigraha; regulation of our thoughts in
   keeping with the vedantic teaching.  Re-orientation and
   reconciliation of our thinking and mind.
5. Conclusion

Introduction: 

All duality will cause samsara;
whether the duality is secular or sacred.  All forms of karma or actions
which involve duality are also samsara, even if those actions are religious and
ritualistic.  Karma is samsara whether it is lowkika or not.  All
forms of upasana involves duality even though they are in the form of
mediation of various deity.  They come in the form of duality of devotee
and deity.  All dwaidams are samsara because in dwaidam there is time and
space; wherever time is there yama dharma raja.  Time alone is responsible
for birth, growth, decay, decease, death, separation of near and dear
ones.  If dwaidam is samsara, advaidam alone gives moksha.

Both kariyam and karanam will come
under dwaidam.  All the products and cause will come under dwaidam because
in the kariya prabanja we experience duality.  Whether you take a tree, it
is full of duality with trunk, leaves, flowers etc.  Same with human
body.  Karnam is also dwaidam because it is nothing but kariyam in
unmanifest form.   Therefore, karanam is also dwaidam, but this
dwaidam is not visible therefore it appears like advaidam.  Like sushukthi
appears as advaidam, but it is also dwaidam.  Nirvikalpa samadhi is not
advaidam, dwaidam is there in potential form.  The real advaidam is beyond
kariyam and karanam.

Dhrishti nisehtha or negation of the
creation

Brahman, the thuriyum, advaidam is
beyond kariya karanam and neither kariyam or karanam.  Gowdapadha focuses on the
part that thuriyum or brahman or atma is not karanam.

No product has come out of
thuriyum.  This means nothing is born out of Brahman.  This he does
in four stages:

1. Logical negation of jiva shrishti:  Pot space is seemingly born, but on inquiry you find out that birth and death, movement, plurality – everything belongs to pot only.   Pot space does not have birth, death, movement or plurality.  Body alone has birth, death, movement.
2. Logical negation of creation:  through dream example, he logically negates the creation  of the world.  In dream it appears as though a world is created, there is space, time, object, transactions.  Even though all these are seemingly born, but there is only one mind full of thoughts and there is no time, no object and no transaction.  On waking you know; this is really not there.  Similarly, from the standpoint of waker, there is time, object, space, transactions; but all of them are so tangible and real but when you wake up to thuriyum higher order of reality, this world is unreal.  Dream world is unreal, from the dreamer’s standpoint, it is real.  Similarly, this world is unreal but thuriyum standpoint, this world is unreal.
3. Scriptural of negation of jiva shrishti:  Scriptures clearly reveal jivatma paramatma aikyam. Through maha vakyams.
4. Scriptural negation of jagat shristy:  Scriptures repeatedly negate the universe by the statement there is no plurality at all in front of me.  If the universe is not born, how am I seeing.  If swapna prabanja is not born, how do you see it?  This is an erroneous perception.  It only appears to be born; it is maya or mithya from thuriyum standpoint.  From waker’s standpoint, the world is real.  For waker’s transactions, the world is required.  You can say world is unreally born.  This is mithyatavam.  Since there is no kariya prabanja, Brahman can’t be called karanam.  Brahman is kariya karana vilakshanam.

Atma gyanam or self-knowledge

Mind alone is responsible for
samsara by creating duality.  Moksha requires tackling the mind. 
Mind is the cause of samsara and amani bava is the solution; another word is
mano nasaha;

1. Mano nasaha means destruction of ignorant, problematic, burdensome mind.  This you do it by making the mind wise.  Replace the problematic mind by non-problematic mind by getting wisdom.
2. Mano nasaha is understanding the mind as mithya; once the mind is understood as mithya it is as good as destroyed because mithya mind is as good as nonexistence.

Snake can be understood only by understanding the
rope; mind can be understood as mithya by understanding thiriya
adhishtanam.  Atma gyanam as the only means of mani pava and the only
means of moksha.  This atma gyanam is given two names:

1. Atma sathyana bodhaha:
2. Asparsha yogaha:  A knowledge of myself which is free from all relationships.  Atma is relationless because relationship requires duality; advaidam is non duality; in advaida atma, there is no question of any relationship.

When you say atma gyanam is freedom
from all relationship, that can be frightening.  We think security is
because of relationship.  Advaidam will tell the real security  is
discovering security in myself not in spouse, father, mother or guru or
god.  As long as security comes from outside, you are in trouble.

Nidhithyasanam;

internalization of vedantic teaching
or assimilation of wisdom.  Who is the candidate for nidhishytasanm:

1. Manda Adhikari: 
   Limited qualifications has neither gyanam or gyana palam.
2. Madhyamna Adhikari: 
   Medium sadhana sadhushta sambandhi;  he has sufficient
   qualification to receive the knowledge; but gyana palam does not come
   which means internal transformation does not take place.   Such people
   have to take to nidhidhyasanam or dwelling up on the teaching.  It
   can be in the form repeated hearing; writing; reading, discussing,
   teaching are all nidhithyasanam.  Formal method of nidhithyasanam is
   vedantic meditation which is ashtanga yoga.  Lord Krishna elaborates
   in the sixth chapter.  Gowdapadha also talks about this
   nidhithyasanam.
3. Uthama Adhikari: Maximum sadhana sadhusta sambandhi:
   Gets gyanam and gyana palam at the same time

Restlessness, dullness, tendency
experience occurring in meditation are the four obstacles; remove the obstacles
and practice nidhithyasanam  Design the type of meditation that is
suitable to you; gyanam will be converted to gyana nishta and the teaching will
be available during transactions.

Conclusion

This thuirya atma alone is the
highest reality or paramarthika sathyam; everything else experienced by me
either pradhipadhika sathyam or vyavakarika sathyam and are mithya.  In I
the thuriyuam mithya prabanja appears and disappear;

Sādhana
Catuṣṭayaṃ

Fourfold Qualifications

Class
49

Beginning from the 40th to 47th
verse Gowdapadha is dealing with the topic of nidhithyasanam a discipline to be
practiced after sravanam and manam. This is meant for assimilation of the
vedantic teaching.  Nidhidhyasanam, is
vedantic mediation of Patanjalai.  Lord
Krishna dealt with this extensively in Chapter 6 of Baghawad Gita.

Samadhi abyasa meditation presented
in 6th chapter of Baghawad Geeta.  Gowdapadha does not give the details
but gives four-fold obstacles.  In 43rd verse remedy for the obstacle of viskheba
is provided in this verse; remedy for disturbances from external world.

1. Vyragyam method:  See the attachment to the world
   as a cause for pain.  Dhosha dharsanam.  Repeatedly remind
   yourself what the attachment will do.  Whenever an external object tempts
   you, remember that attachment to any external object is the cause for
   sorrow.  Entire anatma prabanja is a source of sorrow, if you get
   attached to it.  It by itself does not cause sorrow.
2. Brahma abysa or gyana abysa method:  Brahman is
   alone is the cause and everything else is effect nothing but nama roopa
   super imposed on the cause.  With the help of sasthra remember that
   there is no anatma at all without the help of atma.  Totally reject
   the anatma there is no anamtma prabanja different from atma.  Just like
   there is no dream world separate from the dreamer.  The mediator does
   not see the universe at all by claiming everything is atma; everything is
   Brahman.  By repeatedly reminding yourself this, you negate anatma
   and remove the wandering mind.

Verse 44

When you withdraw the mind, it goes out
again due to vikshebam, then you withdraw again.  The tendency for the
mind is to go to the other extreme.  From Rajasic guna when it goes to the
other extreme of tamasic guna (sleep) wake up the mind.

Sometimes withdraws from external
world, does not get the ability to grasp vedanta and this is kashaya avastha;
this happens because the mind is forcefully quieted without removing the cause
for restlessness or vigshebagha.  The cause is raga dwesha; If the
vigshebaha has to be completely removed you should remove raga dwesha.  If
you do not remove raga dwesha but forcefully withdrawing the mind, but that is
a shallow condition not ready for vedanta.  For vedanta not only the mind
must be withdrawn, but the cause, raga dwesha should be removed.  In
Baghawad Gita Krishna calls the suppressed mind as rasam; here it is called
kashayam.

The remedy is to remain quiet and
when the ragha surfaces practice abyasa and vyragyam.

Verse 45

Fourth obstacle is rasaswadhaha:  Rasaha means anandaha; if a person is successful in relaxing the mind, the mind enjoys certain happiness.  This is not atmananda, but ānandamaya kosa or reflected ananda.  This is available at the time of relaxation which is temporary; because it is dependent on the mental state of withdrawn and relaxed.   This is comparable to sense pleasure because both are temporary.  This becomes an addiction and dependence.  therefore, enjoying this temporary pleasure is an obstacle to assimilation of Vedantic teaching.  This is not atma ananda itself, but it is a reflected ananda in quite mind.  This belongs to ananda maya kosa.  If you get addicted to ananda, then it will be like any sensory addiction.  Similar to addiction to anything nice like food, drinks etc.  This addiction is also samsara because you can’t do any worldly vivakara as he wants to sit in samadhi all the time.  Understand that this temporary pleasure is a reflection of myself the original ananda which is there all the time whether I am doing vivihara or not.  I am the source of this original ananda which is available all the time.  Whenever you have a tendency to taste the limited ananda, get detached from that ananda.  Samadhi sukam will come and go and I should not get addicted; this is discrimination that any experiential pleasure is not atmananda but pradhi pimba ananda.  Let the prathi bimba come and go, but I am not bothered by it.

When all the four obstacles are
moved, mind is undisturbed.  Undisturbed
mind is not thoughtless mind but it undisturbed Vedantic thought.  Develop
an auto suggestion, reminding that the mind is distracted is needed when the
mind wanders.

Verse 46

This struggle or tug of war between my effort and four obstacles is an exercise for dharana and dhyanam.  In this verse Gowdabadha talks about the successful culmination of this exercise which is samadhi.  At the time of samadhi the mediators mind has become Brahman.  This is figurative expression nothing needs to become Brahman because everything was Brahman, is Brahman and will be Brahman.  That includes mind.

Rope snake which he was seeing until
now became rope.  This does not mean snake became rope (there was never a
snake); just a shift in the vision what I saw as snake now I see as a
rope.  The change is not in the object but in my perception. 
Similarly, the mind, which was seen as an object, now seen as Brahman.

When the mind is free from all the four
obstacles, it is free from anatma vrtihi, fluctuations, the thought of anatma,
when the thoughts are not there, the objects are not also there for me. 
Neither the thoughts disturb him nor the objects disturb him; the thoughts
refer to anatma vrithi.  We are negating anatma thoughts and atma thoughts
continue; mind is flowing in the direction atma vrithi and at the time of
samadhi the mediator’s mind Mine is a temporary which is nama roopa

Verse 47

Mind has become brahman:  At
the time of Brahman, the mind is no different than birth-less Brahman, which
abides in its own nature and requires no support.  Moksha is its very
nature and is not a goal to be achieved; which is indescribable.  All
experiential ananda are subject to gradation; the non-experiential ananda is
myself.  This is declared by all acharyas. 
The benefit of nidhidhtyasanam is that I own up the fact that I was
Brahman, I am Brahaman and I will remain Brahman.  The substance is one
Brahman and the nama roopas are many.  Just like all ornaments are nothing
but one gold.  This is called Brahma Nishta and in the second chapter it
is called Brahmis sthiti.

Verse 48

No jiva is born; no jagat is born;

1. Yuktyya jiva shrity nishedhaga:  Logical negation of jiva shristy (Verses 3 to 9)
2. Yukthya jagat shristy nisedhagaha:  Logical negation of jagat shrisy (Verse 10)
3. Shruthya jiva shristy nishedhaha:  Scriptural negation of jiva shristy (Verses 11 to 14)
4. Shruthya jagat shrisy nishedhaha:  Scriptural negation of jagat shristy. (Verses 15 to 30)

There is no kariyam because there is no karanam.  There is only one
absolute reality – paramarthika sathyam greater than pradhibadhika sathyam
(swapna prabanja), vyavakarika sathyam (jagradh prabanjam).  In this
paramarthika sathyam; this is thuriyum and in this thuryium there is no kariyam
at all; there is no padha thryaam.  You are that thuriyum.

Nidhithyasanam is not relevant for
manda and uthama adhikari.  It is meant
for madhyama adhikari.  Nidhithyasanam is
dwelling on the teaching received by sravanam and mananm.  Dwelling is
only mental process and the physical posture is not relevant.  For upasana
physical posture is important, but it is not important for nidhithyasanam. 
In formal nidhidhyasanam one can give importance to physical posture like asana
etc.  This is called Samadhi abyasaha or vedantic meditation; Vedantic
meditation in which yogic stages of meditation are employed.  Yoga sasthra
of Patanjalai has prescribed in many stages (yama and niyama are the first
two):

1. Asana: sit in proper posture
2. Pranamaya: breath properly to quieten the mind
3. Pratyahara: control sensory inputs
4. Dharana: withdraw into one’s own self
5. Dhyana: meditate
6. Samadhi

This vedantic meditation is not compulsory,
but one can chose to do this if one finds it useful.

Number 5 dhyana can be:

1. Paramatma Dyanam:  You can meditate up on Brahman as sathyam; this is existence meditation
2. Jivatma Dhyanam:  Meditate up on all pervading existence present in this body mind complex also, available as sat as well chith the consciousness also.  This is consciousness meditation.
3. Anatma mithyatha dhyanam:  Meditate up on any object on the creation.  When anatma is mediate up on see it as mithya nama roopa
   1. Atma sathyaha
   2. Atma nithyaha
   3. Atma niviharah
   4. Atma sudhaha
   5. Atma asangaha

This is called dharana or samadhi
abyasa.  The purpose of this samadhi abyasa is

1. Samadhi abyasa is not meant for moksha; moksha is not the result of mediation; moksha is already your swaroopam. Nidhidhyasanam is not for moksha
2. Samadhi abyasa is not meant for gyanam.  Knowledge can be gained only through one of pramanam;  Source of knowledge guru sasthra upadesa sravanam.
3. Samadhi abyasa is not meant to give any extra ordinary experience to confirm vedantic teaching

Patanjali who prescribed this yoga
sastra for nirvikalapa samadhi, said dwaidam is reality.  Nirvikalpa
samadhi will not prove advaidam or moksha.  Advida gyanam gained only through
vedanta sravanam gets assimilated when you keep in mind without any
distraction.

When a person practices this
vedantic meditation, this meditator will face certain obstacles called dhyana
pradhibandha.  Gowdabahda does not discuss the stages of meditation; these
are discussed in Chapter 6 of Baghawad Gita; however, Gowdabadha discusses the
four obstacles to Nidhithyasanam:

1. Layaha:  Sleep, dullness of mind, tamasic condition;
2. Vikshebaha:  Restlessness or wandering mind; rajasic condition;
3. Kashayaha:  Stagnation of the mind; mind is neither sleeping or wandering; not available for meditation.  This happens when there are deep internal disturbances.
4. Rasaswadhaha:  Rasaha means anandaha; if a person is successful in relaxing the mind, the mind enjoys certain happiness.  This is available at the time of relaxation which is temporary; because it is dependent on the mental state of withdrawn and relaxed.   This is comparable to sense pleasure because both are temporary.  Since it is temporary, it is also samsaram.  This becomes an addiction and dependence.  therefore, enjoying this temporary pleasure is also an obstacle to assimilation of vedantic teaching.

Gowdabadha and other commentators
have prescribed remedies for these obstacles in verses 42 to 45

1. Gowdabadha does not give remedy for layaha; one of the commentators has suggested to remove the cause for sleep; Causes for sleep
   1. Nidhra sesha:  If you don’t give enough time for sleep; Don’t have sleep back log
   2. Ajeernam; dullness of stomach; dysfunction of body;
   3. Baghu asanam; overeating.
   4. Samah:  Extra physical activities;
2. One of the main causes for restlessness is attachment.  Raga towards the external world; remedy:
   1. Develop vyragyam; by repeatedly reminding that raga and attachment is the cause of sorrow. Raga will lead to soha
   2. Abyasaha:  By dwelling up on the teaching learn that there is no world at all other than atma.  See the world either as nonexistent or see it as a source of sorrow;
3. There is no solution for kashayaha; remain in sakshi bava; remind that mind is a source of disturbance.
4. Remove rasawadhaha telling your intellect that any temporary pleasure is samsara and not atma swaroopam, because it is available only during meditation.

Verse 43

Remedy for viskheba is provided in
this verse; remedy for disturbances from external world.

1. Vyragyam method:  See the attachment to the world as a cause for pain.  This is called dhosha dharsanam.  Repeatedly remind yourself what the attachment will do; turn your mind away from sense objects.
2. Brahma abysa method:  Brahman is alone is the cause and everything else is effect; effect is nothing but nama roopa super imposed on the cause.

The verses 40 to 47 discuss the
final topic of advaita prakaranam, nidhithyasaam.  In the first two verses,
we get the introduction to nidhithyasanam. 
The primary benefit of self-knowledge is discovering that I am thuriyum;  I the Sathya thuriya chaithanyam is never
affected by the three maya sareeram. 
Moksha is not an event, but it is the very nature of I the thuriyum.

The secondary benefit, this
knowledge, which takes place in intellect, it gives certain emotional benefit.  It gives a mind which is no more an emotional
burden.  This emotional transformation is
the second benefit of self-knowledge and is called jivan mukthi.

Even though the sasthra talks about
this emotional benefit, all vedantic students do not derive this emotional
benefit uniformly.  The difference is
because of the different level of preparation by the student and this preparation
is indicated by sadhana sadhushta saṃpatti. 
Since sadhana sadhusta saṃpatti is graded among students, the emotional
benefit or jivan mukthi is also graded.

Based on the degree of sadhana
sadhushta saṃpatti, we broadly categorize students into three groups:

1. Mandha adhikari:  When SCS is low.  The problem is vedantic teaching is not received properly.  They feel vedanta is irrelevant teaching for our day to day life.  Vedanta appears mostly impractical.  These people should acquire SCS by karma yoga and upasana.  For these people vedanta sravanam will also be a karma yoga.  For a mandha adhikari, there is no gyanam or gyana palam (jivan mukthi) through vedanta.
2. Madhyama adhikari when SCS is reasonable.  Vedanta appeals to him; knowledge also comes to him but he doesn’t get the gyana palam.  Jivan mukthi is not there.  Gowdapadha deals with this madyama adhikar.  Gyanam but no gyana palam.  Gyanam and samsara co-exist.  There is a block in converting gyanam into benefit because there is a block.  What is removing the block which is insufficient SCS.
3. Uthama Adhidkari. when SCS is high.  He gets gyanam and gyana palam from vedantic study.  He gets intellectual knowledge and emotional transformation.  These people do not require any other sadhana.  Gyanam is gyana palam.

What should the three adhikaris do:

• Uthama does not need do anything additional.  We need not discuss him as he has high SCS and sravanam will give gyanam, gyana nishta, gyana palam and jivan mukthi.  Sravanam itself is an end itself.
• In the case of mandha adhikari, SCS is very low, he has to concentrate more on karma yoga and upasana.  This will fill his mind with SCS.  Vedantic study can’t be pre dominant focus, but focus must be on karma and upasana,
• In the case of madhyama adhikari who is able to receive the knowledge but does not get the benefit.  He need not go back to karma and upasana;  He can keep practicing them, but need not practice additional karma yoga and upasana.  What he requires is nidhithyasanam.  This will convert him from madhya adhikari to uthama adhikari and block will be removed and the gyanam will convert to gyana palam or jivan mukthi.

Mano nigraha is mental discipline or samaha  from the fourfold qualification or sadhana sadhusta saṃpatti from tatva bodha.  Gyanam and gyana palam depends on the level of Sadhana Sadhusta Sampatti.

Jivan mukthi or gyana palam or
benefits of knowledge are:

1. Abayam:  Free from fear and insecurity
2. Dhukha shayaha:  Freedom from sorrow
3. Shanthihi akshya:  Lasting peace of mind;
   Permanent peace

All three benefits are dependent on level
of SCS.  There is no concession on SCS.

Verse 41

Mind functions in the form of
thoughts and therefore the quality of mind is determined by the quality of
thoughts.  Mind is like a building which is made up of bricks called
thoughts.  Start monitoring the quality of thoughts; monitor thought
pattern; be aware of mental biography.  Hypocrisy is possible at the
thought level.  I only know what I am.  First is to be true to
yourself.  Don’t be a hypocrite. Quality of thoughts can be known directly
(through words coming out of mouth) and indirectly (action at physical
level).  Actions are crystallized version of thoughts.  So, thoughts
must be refined as described in asuri sampath and daivi sampath; (16th Chapter
of Baghawat Geeta).  Let asuri sampth arise, but don’t encourage that
thought pattern.  Weed out unhealthy thought patterns.  This process
is mano nigraha.  This is a difficult and
time taking process, because we have allowed our mind to wander for many years.

Example given:  Suppose there
is a huge reservoir of water, lake or ocean;  There are infinite drops of
water in the reservoir; a bird wants to empty the reservoir by using the tip of
a grass – drop by drop.  It will take much perseverance, patience and the
blessing of lord.  It will take a long time, so start now. 

This example is comparable to this puranic story:  Eggs of a bird got submerged under ocean; because of the attachment, the bird wanted to remove the water by dipping the tip of the grass.  Seeing the perseverance of the bird, Garuda baghawan came to the rescue of the bird by flapping the wing; because of that the ocean dried freeing the eggs.

Verse 42

Gowdapadha advises that we give
maximum effort to SCS

Nidhidhyasana sadhana is meant for the
madhyama adhikari.  Nidhishdyasanam is defined as dwelling up on the
teaching.  As often as possible, as intensely as possible and as long as
possible; studying any text book dealing with jivatma paramatma aikyam. 
Dwelling is only mental process and the physical posture is not relevant. 
This dwelling up on the teaching can be done several ways and anyone can be
chosen:

1. Repeated listening
2. Repeated reading or reading your own notes
3. Repeated writing
4. Discussion or exchange of ideas of the teaching
5. Teaching
6. Samadhi abyasaha; Vedantic meditation in which yogic stages of meditation are employed.  Ashtanga yoga stages are employed.  Asana, pranamya, prathyakara, dharana, dhyānam and samadhi.

Handling the mind is called amani bavaha
or mano nasaha; atma gyanam helps in two ways:

1. The mind does not see duality as sathyam and it sees it
   as mithya.  Then the mind does not create any problem.  Ignorant
   and problematic mind is dissolved by atma gyanam
2. When the whole duality is seen as mithya, it includes
   the mind also.  The mind also falls within dwaida prabanja; therefore,
   gyanam helps see the very mind as mithya; seeing mind as mithya is as good
   as destroying mind.

Atma gyanam viswa, taijasa, pragya
and thuriya atma; Thuriya atma gyanam alone will solve problem.  This is
discussed in verses 36, 37 and 38.  Giving and taking represents all
transactions or vyavahara; Thuiryum is defined in seventh mantra as avyakaragam. 
There are not even thoughts in thuriyum.  Thoughts are possible only in
sukshama sareeram; Thuriyum is beyond sareeram.  This is the atma a wise
man recognizes.  Knowledge abides in thuriya atma and it does not
objectify anything.  Abiding in atma means thought is centered on
Thuriyum.  Aham Thuriyum asmi.  At the time of gyanam, look up on
everything as Brahman with different nama roopa; nama roopa may be many and
varied but the substance is only one thuriyum brahman.  At the time of
knowledge I look up on the whole word as thuriyum; I look up the body, mind and
knowledge (aham brahma asmi)  as thuriyum brahman.  Every knowledge
takes place in the mind in the form of a thought.  World, body, mind,
thought, knowledge are all Brahman plus nama roopa.  All of this is caused
by mithya nama roopa.

Verse 39

Gowdapadha gives a new title for
atma gyanam asparsha yogaha:  Thuriya atma is asparshaha; or asnagaha or
relation-less.  Thuiryua atma is relations-less.  All the
realtionships are possible only in duality.  Viswa, the waker is in
duality and therefore the waker relates to the body and with the body he
relates to few people; Taijasa is also in duality, but he develops relationship
with swapana objects and people; in Pragya manifest relationships are in
potential form.  In Thuriyum all relationships are falsified.  One
who claims as thiriya atma never claims any relationship.  Gyani never claims I am father, husband,
etc.  This discovery of relation-less I the thuriyum is called asparsha
yogaha.  Thuiryum is extremely subtle and very difficult to comprehend and
it not available for all the seekers.  Many of the seekers are afraid of
this knowledge.  This is because every human being thinks that I am insecure
by myself and to find security I should have people around me.  For this I
should strike a relationship.  If I have many relatives around, then I
will be secure.  When I say atma gyanam takes you away from all
relationships, people are afraid of losing relationships and be without
security.  Advantage of dwaidam is I can have all relationship. 
Common man thinks that relationship is security and freedom from relationship
is insecurity.  That is why advaidam and sanyasa frightens people because
there is no relationship.  Vedanta says relationship is insecurity and
samsara; that is why vedanta calls every relation as bandhu.  Previously
you are worried about your own security; after striking relationship, you are
worried about others security.  That is why majority of people are afraid
of advaidam and advaida moksha does not appeal to everyone.  People afraid
of advaidam can remain in dwaidam as long as they want and go through all the
experiences.

Verse 40

From 40th to 47th verse, Gowdapadha
discusses nidhithyasanam.  Normally, if a
sincere seeker listens to vedanta properly, the teaching is capable of
producing gyanam.  If atma gyanam, arises in the mind, the gyanam will
produce the palam also.  The benefit of this gyanam is twofold:

1. Primary benefit is the knowledge that I am asanga
   thuriyum, the reality which is ever free from bondage or samsara. 
   Sthula sareeream, sukshuma sareeram and the karana sareeram and their
   problems are mithya.  These can never touch me, just like the dream
   fire can’t burn the sleeper’s body.  Mithya can’t affect
   sathyam.  I am mithya vidhehaha.  Dheha thrya rahitha; This is vidheha
   mukthi; Even though a gyani gets vidheha mukthi after death, but a wiseman
   knows that he is ever free from dheha all the time; this atma gyana palam
   is instantaneous.  Moksha is not an event, but it is the very nature
   of thuriyum.
2. Secondary benefit is when the atma gyanam takes place
   in the mind, this knowledge can bring about transformation in the mind, in
   the form of shanthi – peace of mind.  Freedom from fear; ever feeling
   secure or samthvam:  poise of mind is another benefit; there are many
   emotional benefits which take place at the level of mind.  This
   emotional refinement is a benefit of this gyanam.  But this is secondary because improving
   the mind is not the primary aim of vedanta.  Primary aim of vedanta
   is telling you that you are not the mind; therefore, this is only
   incidental benefit that makes the mind stronger and this is called jivan
   mukthi.  Majority of the people are interested in this secondary
   benefit alone, In Baghawad Gita, Krishna talks about this jivan mukthi
   many times.  Even though many students study vedanta, all the
   students do not get the same degree of jivan mukthi; some will get a high
   degree of emotional benefit; some will get lower emotional benefit; there
   is a gradation in getting the mental transformation.

A student ignores sadhana
chadhustaya sambathi (SCS), fourfold qualifications of the student, is
extremely important and that alone determines the degree of jivan mukthi
palam.  Even though there is no gradation is gyanam, in gyana palam or
emotional transformation is heavily dependent on sahdahna chadhustha
sambathi.  Students are classified as

1. Mandha adhikari:  When SCS is low.  The
   problem is vedantic teaching is not received properly.  They feel
   vedanta is irrelevant teaching for our day to day life.  Vedanta
   appears mostly impractical.  These people should acquire SCS by karma
   yoga and upasana.  For these people vedanta sravanam will also be a
   karma yoga.  For a mandha adhikari, there is no gyanam or gyana palam
   (jivan mukthi) through vedanta.
2. Madhyama adhikari when SCS is reasonable.  Vedanta
   appeals to him; knowledge also comes to him but he doesn’t get the gyana
   palam.  Jivan mukthi is not there.  Gowdapadha deals with this
   madyama adhikar.  Gyanam but no gyana palam.  Gyanam and samsara
   co-exist.  There is a block in converting gyanam into benefit because
   there is a block.  What is removing the block which is insufficient
   SCS.
3. Uthama Adhidkari. when SCS is high.  He gets
   gyanam and gyana palam from vedantic study.  He gets intellectual
   knowledge and emotional transformation.  These people do not require
   any other sadhana.  Gyanam is gyana palam.

Atma Gyanam is the solution to the
problem of samsara caused by mind.  Gowdapadha has pointed out since the
ignorant mind is the cause of problem, by interpreting the world improperly,
the solution is to tackle the mind by atma gyanam.  Atma Gyanam solves two
problem.

1. It converts ignorant mind in to wise mind which does not create any problem because it does not see duality.  It doesn’t see duality as reality.  It perceives duality but it knows that perceived reality is mithya and sathyam is non duality.  This mind does not create any problem.
2. Atma gyanam not only makes the world mithya, it converts mind into mithya.  Falsification of mind is as good as destroying mind.

Making the mind mithya does not
create any problem; the second approach is figuratively destroying or mano nasa
of mind.  Thereafter the wise person looks at everything, including mind,
as Brahman plus nama roopa.  Just like the frightening snake is converted
into rope plus name and form, the frightening mind is converted to Brahman plus
nama and roopa.

Verse 36

The wise person looks at the whole
world as thuriyum and that thuriyum alone appears as viswa and virad (pradhama
padha), with shukshama nama roopa appear taijasa and  hinranya garbha
(dwidya padha) and with karana nama roppa appears as pragya and eeswara
(thriyatha padhaha).  From its own stand point it is only thuriyum. 
Thuriyum is viswa vilakshanam; thuriuum is taijasa vilakshnam; nidhra
vilakshanam; pragya vilakshanam.  It is vilakshanam for avastha, sareeram
and pada thraya vilakshanm.  All of them are mithya nama roopa and I am the
athishtanam.  All three bodies are aroopam. 
Aroopam means absolutely free from all attributes.  Thuriyum is the nature
of consciousness which is ever evident in all three avastha.  It is ever
evident because it is the nature of chaithanyam.  Not only it is in the
form of chaithanyam it is also in the form of entire universe.  According
to Vedanta matter is nothing but consciousness with name and form. 
Vedanta doesn’t accept matter.  Vedanta says solid matter is nothing but
intangible consciousness with name and form.  How can intangible
consciousness appear as tangible matter?  How do the scientist say
intangible energy appear as matter?  If intangible energy can appear as
matter, intangible consciousness can appear as energy as well as matter. 
In that thuriyum, no transactions are possible.  Transactions require
duality, thuriyum being non dual, transactions are not possible.  In
jagradha avastha and swapna avastha transactions are possible.  In sushukthi
transactions are in potential form.  In thuriyum transactions are not
possible.  Neither worldly transactions nor religious transactions. 
Religious transactions are two types:

1. Karma viakara:  sodasha upacharas; they are in mithya or dwaidam; in thuiryum there is neither devotee nor deity.
2. Upasana vivakara; here there is duality of mediatator and  meditated.  In thruiyum there is no question of mediator and meditated duality.

Verse 37

All transactions are absent in thuriuum because thuriyum is free from all the transacting instruments – Pancha indryani, Pancha karmendhriyani and pancha gyanandhriyani.  They will be experiences but they are as good as not there.  They are mithya similar to a movie screen free from character when you are watching a movie.  Freedom means it is mithya not physically away.  Thuriyum is free from internal organs also.  The word chintha stands for the thought process or the instrument, the organs manaha, budhi, chitham and ahamkara.  Thuriyum is free from internal and external organs.  Worship, meditation of thuriyum is not possible because they need an instrument.  Because there are no organs, there are no transactions.  Thuriyum is absolutely tranquil, free from all noises, all thoughts, all movements eternally evident in the form of consciousness because of which alone everything else is evident.  It is the only source of security in which you are free from all form of insecurity.

Samdhihi has two meaning:

1. Adhishtanam for everything.  Thuiryum is samadhi because all are based on thuriyum only.  Everything else is mithya; Thuriyum alone is sathya and that alone can be samadhi for everything.
2. A mind which has full focus.  Because Thuriyum is knowable through a mind which has absorption or concentration.  This is samadhanam.  Thuriyum is knowable through a concentrated mind; concentrated in vedanta.

Verse 38

Atma gyanam means thuriyum
gyanam.  35th verse second line through 1st verse of 38 are all description
of thuriyum.

Since there are not internal or external
transactions, in Thuriyum there are no thoughts.  In 37th verse, the word
chintha is instrument of thought and in this verse it means the thought
process.  In the thuriuum there are no thoughts and no transactions. 
All transactions are divided into receiving and giving.  In Thuriyum there
is no give or take.

Up to 30th verse, Gowdabadha established
thuriyum is kariya karana vilakshanam and hence it is advaidam.  Whoever
misses the truth of advaidam and has the false version of dwaidam, that person
will have samsara.  Adaidam is a fact; dwaidam is not a fact and is a
myth.

From 31to to 39th verse, this dwaida
dharishanam is because of mind alone and therefore to tackle the dwaida
dharishanam you have to tackle the mind by mano nasaha which is explained in
two different ways:

1. In the 31^st verse, Gowdapadha says that the destruction of mind should be understood as the destruction of the problematic mind, not the real mind, which is required to enjoy poornatvam, moksha etc.  A mind which sees dwaidam as sathyam will create problem. As long as mind sees duality as reality that mind will create problem.  You must change the vision of the mind; let the continue to exist and see the duality, but let it understand that the perceived duality is mithya.  It is like continuing to see the dream with the knowledge that it is a dream.  When the mind sees no more dwaida dharshanam, you have destroyed problematic mind.   This is mano nasaha.
2. In the 33rd Verse, Gowdapadha talked about uniqueness of advaida atma gyanam.  It is a unique knowledge where the subject, object and the instrument of knowledge is all atma.  Atma knows itself by itself.  By this it appears as though it is an event that happens in time.  Atma does not require some instrument to know itself, it only means atma is ever evident for everyone because it is consciousness principle, and everyone knows that I am a conscious being.  If atma is self-evident, why are we studying the scriptures.  Atma gyanam means removing the misconception regarding the ever evident atma, the I.  Misconceptions are that I am the localized individual associated with this body, this mind.  Self-knowledge is nothing but removing the misconception regarding the ever-evident I.  This misconception removal is an event.  For this event to take place, guru is required.  Guru and sasthram remove the misconception regarding me.  This misconception removal is called atma gyanam.  Sthula, shuksma and karana sareeram have nothing to do with me.  I am a conscious being not connected to any sareeram. This sareera sambandha misconception is removed.  The walker hood misconception, the sleeper hood and dreamer hood misconceptions are removed.  For that you require sasthra and guru.

Verse 34

This gyani and gyani mind does not have dwaida
dharshanam.  A person who sleeps is also free from dwaida dharshanam. 
What is the difference between the two?  Both are in advaidam.  
A yogi in samadhi is also sleeper.  A person who is in sleep does not
perceive duality, but the duality is only temporarily dissolved.  In fact,
duality continues in sleep in potential form.  Temporary advaidam is not
real advidam, it is potential dwaidam.  When the sleeper wakes up this
potential dwaidam comes back with the family etc. coming back.  Therefore,
a sleeper or meditator in samadhi is not in real advaidam.  But a gyani is
one who has understood that dwaidam is mithya even when he perceives
dwaidam.   It is a cognitive and intellectual process by using budhi,
sasthram and guru.  He knows mithya dwaidam is as good as nonexistent
because it can’t be counted on.  Gyani’s advaidam is not the end of
dwaidam experience.  He knows there is always advaidam whether there is
dwaidam experience or not.  Gyanis’s advaidam is in spite of the advaidam experiences.  Gyani’s advaidam is not disturbed dwaida
experiences.  Therefore, gyani is free
from dwaidam all the time.  The state of wisdom is different from the
state of sleep.  Gyani and the sushukthi.    The condition
of mind in sushukthi is different than the knowing mind of a gyani; a sleeper’s
mind can’t be equated to a gyani’s mind.  Sleeper’s mind is potential
dwaidam.

Verse 35

In deep sleep state the mind has
gone to only potential condition and therefore dwaidam is also dormant, and not
negated for good.  It is only escapism from the problem of samsara and not
solution for the problem.  Whereas the mind which is disciplined though
wisdom does not go to potential dwaidam and it is not temporarily resolved. 
For a gyani mind has become brahman.  Gyani understands that mind is nothing
but brahman plus nama roopa.  It is like for a wise person pot has
become clay, now he has understood that there is no such thing called pot; what
he called pot now he understands it is clay with a name.  There is no
substance called pot and there is no weight for the pot; weight of the pot is
weight of clay.  There is no change in mind, but there is change in my
understanding.  There is no change in pot, there is change in my understanding. 
This change is called conversion of mind into Brahman.  The advantage to
this conversion is similar to seeing rope as rope and rope as snake.  I don’t
runaway from a rope but when I see rope as snake, there is fear.  When you
see mind as mind, there is samsara, when you see mind as Brahman there is no
samsara.  When you see dwaidam as dwaidam, there is fear; but when you see
it advaidam, there is no fear. Amani bava is learning to see mind as
Brahman is the destruction of mind.  This is nothing but light of
consciousness.  That consciousness is all pervading.  In Gyani’s
vision, mind, body and the world are all Brahman, and no one can harm
anyone.  A wise mind is permanently free from problem; a sleeping mind is
temporarily free from problem.