Madhvacharya asserting that there is no Sanskrit rule which does not allow such parsing. He accepted that the tradition and prior scholars had all interpreted the text to be "Tat tvam asi", but then asserted that there is no metaphysical or logical requirement that he should too. Madhvacharya considered Jnana Yoga and Karma Yoga to be insufficient to the path of liberation without Bhakti. Narayana or Vishnu was the supreme God to Madhva, who can only be reached through Vayu – the son of God; further, states Madhva, faith leads to the grace of God, and grace leads to the liberation
Bhakti movement concept of the Ultimate Reality as formless, without attributes or quality. "Saguna" Brahman, in contrast, was envisioned and developed as with form, attributes and quality. The two had parallels in the ancient pantheistic unmanifest and theistic manifest traditions, respectively, and traceable to Arjuna-Krishna dialogue in the Bhagavad Gita. It is the same Brahman, but viewed from two perspectives, one from "Nirguni" knowledge-focus and other from "Saguni" love-focus, united as Krishna in the Gita. "Nirguna" bhakta's poetry were "Jnana-shrayi", or had roots in knowledge. "Saguna" bhakta's poetry were "Prema-shrayi", or with roots in love. In Bhakti, the emphasis is reciprocal love