Within the Smārta tradition, the many deities of Hinduism are approached as equally valid manifestations of a single, formless ultimate reality, Brahman. This outlook is rooted in Advaita Vedānta, which understands all personal deities as different faces of the same nondual truth, and treats worship as a means to realize that underlying unity. By contrast, major sectarian traditions such as Vaiṣṇavism, Śaivism, and Śāktism typically affirm one chosen deity—Viṣṇu, Śiva, or Devī—as supreme in a more exclusive or hierarchical way, with other gods seen as subordinate or derivative. In Smārta thought, the choice of a particular deity is therefore a matter of personal preference rather than a strict theological boundary.

This perspective is expressed ritually through practices such as pañcāyatana-pūjā, the worship of five principal deities—Śiva, Viṣṇu, Devī, Sūrya, and Gaṇeśa—arranged on a single altar and honored with equal reverence. Some lineages also include Skanda, yet the underlying principle remains that each deity is a distinct “window” onto the same Brahman. Devotees may still have an iṣṭa-devatā, a chosen form to which the heart naturally turns, but this does not diminish the status of the others. Other Hindu traditions, while often acknowledging many gods, generally center daily practice and temple worship on one supreme Lord or Goddess, with other deities placed in a clear hierarchy.

The Smārta approach thus cultivates an explicitly inclusivist and nonsectarian ethos. A Smārta practitioner can participate in the worship of Kṛṣṇa, Śiva, Durgā, Sūrya, Gaṇeśa, and others without experiencing theological conflict, since all are embraced as expressions of the same reality. This inclusiveness is supported by a scriptural orientation that gives pride of place to the Vedas, Upaniṣads, and related texts interpreted in a nondual way, while accepting Purāṇic traditions without strong sectarian preference. In comparison, Vaiṣṇava, Śaiva, and Śākta communities often emphasize particular Purāṇas, Āgamas, or devotional literatures that elevate their chosen deity and reinforce a more sharply defined sectarian identity.

In everyday religious life, this results in a style of worship that is comfortable with simultaneous reverence for multiple deities and with a relatively flexible attitude toward sectarian boundaries within families and communities. Where other traditions may encourage concentrated devotion to a single supreme deity, Smārta practice tends to hold together Vedic ritual observance, domestic rites, and philosophical monism in a single integrated framework. The many divine forms are not seen as competing claimants to supremacy, but as complementary symbols pointing toward one and the same transcendent ground.