Mahima Dharma preaches pure Adwaitavada. For followers of Mahima God is one and indivisible. He is the Paramabrahma, Paramatma and great creator of man-kind. In Mahima cult, Parama Brahma, the absolute reality is said to be Alekha (without description), Anakar (without any shape) and Ananta (without end).Mayavada of Hindu society in the 19th century, i.e., idolatry and rigid caste system.
The Mahima philosophy does not recognise the Hindu pantheon and preaches against idol worship of any kind. The concept of guru or teacher to show the way to liberation has been recognized by Mahima followers. The new cult did not prescribe rigid asceticism but laid stress on disciplined habits to control body and mind.
The sanyasis of the cult were required traveled constantly, to beg not one meal from any household and not to stay more than one night in any village. The cult recognises both male and female to be the lay devotees, but strictly forbids female to enter into monastic order. The cult emphasizes universal brotherhood and champions the ideals of universal welfare. Even at the cost of personal misery the sanyasis of Mahima cult look foreword to the welfare of man-kind.
Mahima Swami by his long missionary activities strengthened the foundation of his new philosophy. By making religion simple and accessible to the masses Mahima made profound impact on the religious life of Orissa. Even Mahima Gosain had profound influence on the people of neighboring provinces. In the cast ridden and traditional society of 19th century, Mahima cult emerged as a revolutionary sect. the aims and objectives of Mahima Swami were to liberate the downtrodden men and women from the bondage of caste, superstitious beliefs and traditions, idolatry and predominance of priestly class.
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It enkindled new hopes in the minds of depressed class in Orissa towards social regeneration. In the second half of the 19 century, the Mahima cult acted as powerful force to counteract, on the one hand, the movement of Christian missionaries and on the other, the appeal of the Anglicised Brahmo movement. Championing the concept of “one God, one religion, one caste,” Mahima cult brought about tremendous influence on the religious, social and cultural life of the people.