The teaching presented in *I Am That* is historically and philosophically grounded in the Advaita Vedanta tradition of Hinduism. Nisargadatta Maharaj was a Hindu teacher within the Navnath Sampradaya, a lineage associated with Jnana Yoga, the path of knowledge. The dialogues employ classical Hindu terminology and concepts, such as the nondual identity of the individual self and the absolute reality. In this sense, the work clearly stands within a recognizable stream of Hindu nondual thought rather than emerging in a vacuum.

At the same time, the manner in which the teaching is presented is strikingly non-sectarian. Nisargadatta consistently emphasizes direct insight into the nature of consciousness, often summarized in the sense of “I Am,” rather than adherence to ritual, dogma, or institutional forms of religion. Religious identity is repeatedly downplayed, and traditional concepts are used more as pointers than as doctrines to be defended. The focus remains on self-inquiry and the investigation of one’s true nature beyond conceptual and cultural frameworks.

Because of this, the book is often received as a universal expression of nondual spirituality rather than as a manual for a particular religious community. While its roots in Hindu Advaita Vedanta and its lineage connections are unmistakable, its orientation is toward a reality understood to be prior to any belief system. The teaching is framed as applicable regardless of a reader’s background, inviting a direct exploration of awareness itself. In this way, it stands at the crossroads of a specific tradition and a consciously universal spiritual vision.