From the standpoint of Śākta Advaita, the teaching centers on Tripurā, the supreme Goddess, as the very essence of non-dual consciousness. Ultimate reality is Brahman, but this Brahman is understood as identical with Tripurā, the Divine Feminine, who is not a secondary power but the very nature of consciousness itself. Śiva and Śakti are thus never truly separate; their apparent distinction is only a didactic device, for in truth there is a single, undivided reality. In this vision, worship of the Goddess is nothing other than worship of Brahman, since she is the dynamic, self-aware power (cit-śakti) that is both transcendent and immanent.

The individual self is taught to be non-different from this supreme consciousness. What appears as a limited jīva or ātmān is in essence the same Tripurā, seemingly constrained by ignorance (avidyā) and the veiling power of Śakti. Liberation is therefore not a movement from one state to another, but the clear recognition that one’s own innermost nature is identical with Tripurā/Brahman. This realization is supported by self-inquiry into the nature of the Self, devotion to the Goddess, and the transformative grace that flows from her. True worship matures into steady abidance in the knowledge that the Self and the Goddess are one.

The cosmos, in this perspective, is neither an independent reality nor a mere nullity, but a manifestation of Tripurā’s own power and consciousness. Creation arises from her and subsides back into her, like waves on an ocean, and everything experienced—gross or subtle—is a mode of her śakti. The world is thus understood as her self-expression or play, a display of consciousness rather than something wholly separate from it. To recognize this is to see that all states of experience, and all beings, are forms of the one Goddess-consciousness.

Spiritual practice in this framework integrates knowledge and devotion within a non-dual understanding. Inquiry into the Self is framed as a search for the true nature of Tripurā, while mantra, meditation, and inner worship refine the mind so that non-dual insight can dawn. Liberation (jīvanmukti) is described as the stable vision in which no real multiplicity is perceived, only the continuous presence of Tripurā as the ground and substance of all experience. In that state, the distinction between devotee and deity falls away, leaving only the luminous, undivided awareness that the tradition names as the Goddess herself.