In his commentary, Ramanuja presents the fundamental philosophical principles of
Vishishtadvaita based on his interpretation of the
Upanishads,
Bhagavad Gita and other
Smriti texts, the previous
acharyas, and the Vedanta-sutra itself.[2] This is done by way of refuting Shankara's
Advaita Vedanta and in particular his theory of maya. In this work, he describes the three categories of reality (tattvas): God, soul, and matter, which have been used by the later Vaishnava theologians such as
Madhva. He explains the relationship between the body and the soul.[3] The principles of
bhakti as a means to liberation (moksha) were also developed. Ramanuja wrote the Vedanta-Dipa and Vedanta-Sara[4] to aid in the overall understanding of the Sri Bhashya.[5][6]