The work begins from a passage of the Aitareya Brāhmaṇa concerning the Mahānāmnī verses. Before interpreting them, Madhva establishes an important theological foundation. Brahman cannot be without qualities or distinctions. The Vedas describe the Supreme as possessing knowledge, bliss, power and innumerable other attributes. Madhva therefore rejects the conception of a qualityless and indeterminate Brahman and argues that Viṣṇu possesses infinite auspicious qualities.

This discussion leads to an equally important question concerning the Vedas themselves. Are Vedic sentences authoritative only when they prescribe something to be done, or can they also communicate knowledge about an already existing reality? Madhva argues that statements describing what already exists are fully meaningful and authoritative. The Vedas therefore do much more than prescribe ritual action: they reveal the nature of Brahman.

Against this background, Madhva undertakes a detailed interpretation of the Mahānāmnī verses. Names such as Indra and other expressions occurring within the sacrificial context are interpreted at their highest level as referring to the Supreme Being. The hymns consequently become more than instructions accompanying sacrifice. They communicate the qualities, powers and supremacy of Viṣṇu. Madhva similarly interprets the remaining Vedic passages by drawing together grammatical analysis, etymology, context, other Vedic statements and supporting scriptural testimony.

A major concern running through the work is therefore the relationship between karma and jñāna. Madhva rejects the view that the Veda culminates merely in prescribed action. Knowledge has an independent and higher value. He repeatedly distinguishes external ritual from knowledge and meditation, even citing the Bhagavad Gītā's teaching that the sacrifice of knowledge is superior to material sacrifice. Nevertheless, he does not reject Vedic action. The proper question is not whether action should be performed, but how it should be understood and performed.

The conclusion makes this relationship explicit. Madhva states that action should be accompanied by devotion to Bhagavān, knowledge and detachment. Ritual action by itself does not constitute the highest religious achievement. It becomes spiritually fruitful when performed with correct knowledge, devotion and dedication to the Supreme.

Karmanirṇaya thus transforms an investigation of Vedic ritual into an enquiry into the meaning of the Veda itself. For Madhva, action, language and knowledge ultimately converge upon Viṣṇu. Vedic ritual retains its place, but its deeper significance lies in the knowledge and devotion through which the performer understands the Supreme Being to whom all sacrifice is ultimately directed.

- Madhukrishna Sudhindra

M.A. (Philosophy), B.E. (Computer Science)

30th Aug, 2026