EPISTEMOLOGY: The soul can not realize the absolute through the mind, knowledge, thought, or by its self love. The sivagnan bodham verse four says that the thoughts and the mental functioning can not be sufficient to understand the almighty. In this verse it refutes the Cartesian rationalism . the dualism of the Cartesian theory is likened to the mind and the soul relationship to a relationship between the king and the ministers. The soul joins the mind to produce only the five avathais. This state is called the SAGASAMALAM. In this state the soul will only be illusioned. In the verse five the SGB points to the empiricism of knowledge and its inability know the absolute through the senses either. These sense experiences even though helpful to know the world they can not know the soul or the almighty. This is like the magnet and the steel even though are attracted to each other would not mix with them even as they approximate-they only seperate later. The power of god is like the power of magnet. SATHU,ASATHU&SADHASATHU The sathu is is sivam. The asathu is the the world. The sadhasathu is the soul . it is capable of knowing both the sivam and the world by systematic process. The process of the sadhasathu is important in saivasiddhantham. The verse seven describes the sadhasathu state in which the soul with the help of both perception and rationalizing tries to know the absolute. This is called sadha-sathu state. This is similar to Kantian transcendental idealism. Here saiva doctrine puts its soul in the Kantian perspective. Kant in his transcendental idealism emphasized the empirical knowledge and the rational knowledge both by them self cannot know the reality. But when the brain uses the both it results in the knowledge which is transcendental idealism. Kant gave the man a new level of importance from the earlier dichotomy of empiricism which puts man in a passive state and the rationalism which make the man completely deluded. This brain and its power of acquiring both perceptual information and the rationalizing process culminates in the new level of understanding knowledge. Sivagnana bodham epistemology has brought in the Copernican revolution well in the 13th century. Epistemology of sivagnanabodham is thus important.