Gita Tatparya amplifies the claims of the previous work as well as deals with the rival schools of thought, mainly that of Adi Sankara and Bhaskara. Madhva argues in favour of the reality of experiences (as opposed to the illusoriness of the world in Advaita) by basing the validity of a particular experience on the pramanas or "channels of knowledge acquisition". The pramanas Madhva accepts are "pratyeksha" (direct perception), "anumana" (inference) and "shabda" (testimony) with "Sakshi" (the internal witness) serving as the ultimate arbiter. Jayatirtha's "Nyayadipika" serves as a commentary to Gita Tatparya. These are short works, each of which has a very specific focus.