This one of the major works of Srimadacharya, both in volume and content.. The circumstances of the writing of this work is like this.  After listening to the Brahmasutra Bhashya , many good thinking persons became his shishyas and his popularity rose tremendously which could not be tolerated by others,particularly by some advaitic scholars of the day. So,one of their leaders challenged the Acharya for a debate. When the debate was arranged this scholar could not start his arguments(poorvapaksha) at all. He sat in the 'sabha' spell bound and mute. Then, Srimadacharya,started the debate providing both the opening arguments(poorvapaksha) and the replies(siddhanta) and before the debate was complete this way, the scholar and his group ran away from the scene.

This work strikes at the  root of all the philosophic thought in

'advaita'. The logic based on 'appearacnce of silver in the shell' is

discussed threadbare and it is proved that this anology cannot substantiate that the world is 'unreal'. The concept of an 'akhanda brahma' and his manifestation as this world due to 'avidya' is also falsified.  The 'siddhanta' according to the 'Tattvavada' of Sri Madhvacharya is placed on a sound footing with "paramata khandana' and 'svamata sthapana' in this work.The logical arguments in this work are highly sophisticated and without the teaching from a proper guru,with the commentary of Sri Jayatirtha and the notes of Sri Gururaja(Raghavendraru) and others , it is difficult to  follow

it.

Na Madhava samO devoO na cha Madhva samO guru:h  na tad vAkyasama,

shAstram na cha tasyasamah pumAn.

Sri Madhvesharpanamastu.