This book is a detailed Bengali translation and explanation of the Bhāmatī commentary on Saṅkarāchārya’s commentary, written by Srimohan Bhattacharya. Vācaspati Miśra is the author of Bhāmatī commentary. During the course of the explanation, Srimohan Bhattacharya highlights the views held by the author of Bhāmatī as different from another commentarial tradition of Advaita Vedānta, viz. the Vivaraṇa school. The Bhāmatī commentator defends his interpretation of some of the fundamental concepts of Advaita Vedānta viz. the nature of the discourse on Brāhman, the nature of svādhyāya, refutation of Śabdaparikṣāvāda, the nature of the individual jīva, the locus of ajñāna, etc. This is a fine example of intra-school philosophical debate that could be found in many other classical Indian philosophical systems.