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HinduismIn Sanskrit, Smarta means "relating to memory, recorded in or based on the Smrti, based on tradition, prescribed or sanctioned by traditional law or usage, (etc)", from the root smr ("remember"); smarana. Smarta is a vriddhi derivation of Smriti just as Srauta is a vriddhi derivation of Sruti.
Smartas are followers and propagators of Smriti or religious texts derived from Vedic scriptures. It is from this that the name smarta is derived. This term is used with respect to a certain specialized category of Brahmins. Propagating texts derived directly from the Vedas, they are followers of Apastamba Sutra (as opposed to others following Manu Smriti). It was Adi Shankaracharya who brought all the Vedic communities together. He removed the un-Vedic aspects that had crept into them. He said that any of the different Hindu gods could be worshipped, according to the prescriptions given in the smriti texts. He established that worship of various deities are compatible with Vedas and is not contradictory, since all are different manifestations of Brahman. His ideas were accepted as he succeeded in convincing brahmins of his day, that this is exactly what was indicated by the Vedas.
God, according to Smartas who happen to follow Advaita philosophy, is both Saguna and Nirguna. As a Nirguna he is pure consciousness dissociated from matter. He (the gender itself is meaningless here) has no attributes, and has no form. As a Saguna, there is quality that can be attributed. He is infinite and thus can have a multitude of attributes. Accordingly, the scriptures hold that Vishnu and Shiva are ultimately the same. The Smarta theologians have cited many references to support this point. For example, they interpret verses in both the Shri Rudram, the most sacred mantra in Shaivism, and the Vishnu Sahasranama, one of the most sacred prayers in Vaishnavism, to show this unity. Vishnu Purana carries a story about how Maha Vishnu becomes Brahma, Vishnu and Shiva. In other words, these forms and names are just different manifestations of Nirguna Brahman—the Ultimate Reality.
