Abstract:
The orthodox Philosophical school that accepts Vedas as a verbel testimony and the
heterodox Philosophical school that do not accept Vedas as a verbel testimony have both
been included in Indian philosophical tradition. Both philosophical schools have been
attempting to establish their arguments as valid for a long time. Both schools have declared
grudges, condemnations and refutations related to religions. In these circumstances,
Buddhism, the great philosophical school which was conceived as a heterodox religion, its
sects and their great thoughts also have been refuted by orthodox scholars. Thus, it is
important that the Sivajnana Siddhiyar, which refuted the four sects of Buddhism, paid
especial attention to the Sautrantika sect. The Siddhiyar identified that the Sautrantika had
attempted to refute the concept of God and Soul based on the empirical world and its contents
and elaborated the basic concepts of Sautrantika’s Philosophy in Parapakkam, then refuted
them with the evidence and existence of the Empirical world. In this background, Siddhiyar
exposes only weak points of the Sautrantika sect of Buddhism while it fails to express
reasonable, Ethical, and Philosophical ideas in the Sautrantika sect. Thus, this study has
attempted to evaluate the validity of the refutation and the drawback of Siththiyar on
Sautrantika’s arguments of their philosophical concepts by using comparative, analytical
and critical methods.