GAUDAPADA, having touched the highest peaks of realization, saw that the ultimate Reality can neither be born nor die, and with the support of the Principle-Narayana was able to reveal for the first time to human beings the Teaching already present in the sruti: Ajativada, the doctrine of "nongeneration", and the Asparsayoga, the yoga of "no-support or no-relation".
In order to enounce the Ajativada and the Aspasayoga Gaudapada chose to comment the Mandukya Upanisad. This Upanisad deals with the three states of Being (Virat , Hiranyagarbha, Isvara) and the Fourth state (Turiya) which represents the absolute Reality. Because of its doctrine and philosophy, it is the most meaningful and profound Upanisad of the Advaita Vedanta and represents by itself the very foundation of metaphysical realization. The Mukti Upanisad says: "If the goal is the attainment of the supreme Truth, the Mandukya Upanisad is altogether sufficient".
Gaudapada divided his commentary (karika) into four chapters. He states that there is an unchangeable Reality, eternal, in act, with no generation and extinction, free of cause-effect and time-space, devoid of contradiction, One-without-a-second. And, as Reality is constant and perfect Unity, all differentiation, multiplicity, impermanence and change cannot be the supreme Reality but only appearance, representation, which acquires reality only when viewed from the standpoint of "opinion".