Vallabhacharya is considered the propounder of Shudh Adwait. He established his opinions or his sect through his contribution Anubhasya. According to the Shudh Advait, Sri Krishna is the highest Brahman.

His hands and feet are celestial. His body consists of Sat (Existence), Chit (intelligence) and Anand (joy). It regarded the world and souls as identical in essence with Brahma called Krishna.

The question of the ultimate reality is not so much a question of reasoning but of faithful interpretations of the Vedas.

As per Sudh Adwait Brahman is in three distinct forms (i) Parabrahman or Puroshottam (ii) Antaryami (Hi) Akshar-Brahman. The world is real and no mithya or false. The world of physical forms has emanated from the essential nature of God.