The sound philosophical base of the Swaminarayan Sampraday, and particularly the BAPS Swaminarayan Sanstha, is grounded in the Aksharbrahma-Parabrahma philosophy derived from the Vedas and revealed by Bhagwan Swaminarayan. This philosophy teaches aspirants to worship Paramatma and to realize their true form to be the atma and not simply the body. The attainment of ekantik dharma is at the heart of the practical application of this philosophy in the life of a spiritual aspirant. Bhagwan Swaminarayan taught His followers that the path to moksha, or liberation, is a comprehensive approach combining dharma, bhakti, gnan, and vairagya. This philosophical understanding is maintained with the continued presence of Aksharbrahma in the form of the gunatit guru. Today, Pramukh Swami Maharaj offers spiritual guidance on the path to becoming brahmarup to millions of people by leading a life of utmost discipline and adherence to the the Aksharbrahma-Parabrahma philosophy.
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