Ācārya Abhimānam (taking spiritual refuge in a preceptor/teacher/ācārya) is greatly lauded by Svāmī Pillai Lokāchārya in the Śrīvāchāna Bhūṣaṇam while laying out the nuts and bolts of the process.

Svāmī establishes in Sūtram 461 that it's another one of Viṣṇu's . . .

Upāyam-s (means) that enables all of us Jīvātmā-s to attain Mokṣam, though one can/should also use it as a compliment if they conduct Śaranāgati. That's what Lokāchārya states: "ācārya-abhimānaṇ tāṇ, prapatti pōlē upāyāntaraṅgaḷukku aṅgamumāy svatantramumāy irukkum".
How is Ācārya Abhimānam's efficacy established? Svāmī Lokāchārya in Sūtram 459 states, "'paḷutā-kātoṇṟaṟindēṇ......' eṇgiṟapāṭṭai pūrvōpāyattukku pramāṇamāka anusandhip-patu."

Here, the fourth Thiruvantāḍi, pāsuram 89, is quoted to prove the efficacy of . . .
this upāyam + endorse it. This pāsuram reads: "I have realized an infallible means: worshipping those who resort to the Lord, meditating on the feet of the Lord of the milky ocean, without any distraction — whoever endures this life with humility will destroy accumulated . . .
sins, will open the doors of Vaikuṇṭha and remain there with glory.”

Now, what scriptural sources are considered the authorities of Ācārya Abhimānam? Svāmī Lokāchārya in Sūtram 460 mentions four. First, he mentions pāsuram 10:10 of Āndāl's Nacchiyār Thirumozhi . . .
where She says, "O my good maid! The supreme Lord, our supreme One, elevated on the serpent-couch is a wealthy, great Lord; we are insignificant humans, so what can we do? Viṣṇu-citta (Periyāzhvār) of Śrīvilliputhur, if he is able to obtain a suitable prize from their God . . .
, let me see that!" In other words, Āndāl turns to Periyāzhvār, her father and teacher as She feels in this pāsuram that Lord Viṣṇu may be too beyond Her.

The second pāsuram that Svāmī Lokāchārya cites as an authority is the 18th one of the Fourth Thiruvantāḍi.
This reads: "The merits of these who praise those that praise in a special way the man-lion that ripped open the chest of the inimical demon, with sharp nails, will themselves vanquish those of the latter (the merits of those who praise the Lord directly).” In other words, . . .
praising those who praise Viṣṇu (such as ācārya-s) is greater than those who do so directly.

The third pāsuram that Svāmī Lokāchārya cites as an authority is the 65th one of Svāmī Ālavandār's Stotra Ratnam. This one reads: "Grant me your grace regardless of my own . . .
conduct, having in view my grand-father, Nāthamuni, the self-realised one who is the paragon of devotion to your lotus-feet.” Thus, Svāmī Ālavandār seeks Mokṣam by taking refuge in his grandfather, a well reputed ācārya.

The last pāsuram that Svāmī Lokāchārya cites as an . . .
authority on Ācārya Abhimānam is from an unknown, lost text (all we know is that it starts with 'paśur manuṣyaḥ'). This pāsuram reads, "Those creatures who even associate with Vaiṣṇavas, be they animals or humans or birds, will enjoy that highest place of Viṣṇu.”
Interestingly, Āndhrapūrṇa (Vaduga Nambi) and Madhurakavi Āzhvār, who solely took refuge in Rāmānujācārya and Nammāzhvār, respectively, are not mentioned as authorities, BUT their acts of Ācārya Abhimānam are lauded by Svāmī Lokāchārya in Sūtram-s 409-411 of the Śrīvāchāna . . .
Bhūṣaṇam.

Ācārya Abhimānam's benefits are many (Mokṣam itself). To end by quoting Svāmī Lokāchārya's 462nd Sūtram in Śrīvāchāna Bhūṣaṇam, "At first this [ācārya-abhimānam] makes the [latent] quintessence sprout, then flower and finally, produce the full fruit."

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