Smartism may be understood as a Hindu tradition that holds together two seemingly different impulses: rich, multi-form devotional worship and a rigorous non-dual philosophical vision. It is closely associated with Advaita Vedānta, which teaches that the individual self (ātman) is ultimately not different from Brahman, the one formless, attributeless Absolute. Within this framework, the many gods of Hinduism are regarded not as rival powers but as diverse manifestations of that single reality. Thus, Smartism affirms that worship of any chosen deity can become a doorway to the same ultimate realization of Brahman.

This vision is given concrete shape in the practice of Pañcāyatana pūjā, the worship of five principal deities on a single altar: Śiva, Viṣṇu, Devī (or Śakti), Gaṇeśa, and Sūrya. Each practitioner may adopt one of these as an iṣṭa-devatā, a chosen form toward which devotion naturally flows, while still honoring all five as equally valid expressions of the one Brahman. In some Smarta settings, an additional deity such as Skanda may also be included, yet the underlying principle remains the same: no single form exhausts the Absolute. Image and ritual worship are welcomed, but they are treated as provisional aids that ultimately point beyond themselves to the formless ground of being.

When set alongside other Hindu traditions, the distinctiveness of Smartism becomes clearer. Vaishnavism tends to affirm Viṣṇu (or his avatāras such as Kṛṣṇa or Rāma) as supreme, and is often linked with dualistic or qualified non-dual philosophies that maintain a lasting distinction between the soul and God. Shaivism, in its many schools, centers on Śiva as the highest Lord and ultimate reality, while Shaktism exalts Devī or Śakti as the supreme principle and creative power. In each of these, one deity is given a unique, final primacy in a way that Smartism, with its more even-handed approach to the major deities, does not emphasize.

Another way of expressing the difference is to note how Smartism relates devotion to knowledge. Many bhakti-oriented sects highlight an enduring relationship between devotee and deity, often cherishing the sense of duality as spiritually fruitful. Smartism, while fully accepting devotion and temple worship, interprets them as steps toward recognizing that worshipper, worshipped, and the act of worship are ultimately grounded in a single non-dual Brahman. Its reputation for inclusivity and theological flexibility flows from this conviction that multiple forms, philosophies, and ritual paths can all converge upon the same ineffable reality.