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In 笔谤补迟测补产丑颈箩帽腻 the concept 笔谤补尘腻迟腻 (the cognizer) has special significance, which is not seen in Advaita. 笔谤补尘腻迟腻 means the experiencer or perceiver. According to 笔谤补迟测补产丑颈箩帽腻 everything is 笔谤补尘腻迟腻. 笔谤补尘腻迟腻 himself shines forth as Prameya and 笔谤补尘腻峁嘺. 笔谤补迟测补产丑颈箩帽腻 accepts seven verities of 笔谤补尘腻迟腻s according the level of knowledge and the presence of ignorance in it. 艢颈惫补 is considered as the Paramapram膩t膩, who is/has the pure, complete and ultimate knowledge. All 笔谤补尘腻迟腻s are only the self manifestations of Supreme Lord in the ultimate analysis. The individual self also is a 笔谤补尘腻迟腻, with limited and impure knowledge. He is known as Sakalapram膩t膩. In the pure creation⁹⁹ there exists four 笔谤补尘腻迟腻s.

They are:

1. 艢颈惫补-pram膩t膩 (艢颈惫补-艢akti level),
2. Mantramahe艣vara-pram膩t膩 (厂补诲腻艣颈惫补 level),
3. Mantre艣vara-pram膩t膩 (莫艣惫补谤补 level) and
4. Mantra-pram膩t膩 (艢耻诲诲丑补惫颈诲测腻 level).

The impure creation includes three 笔谤补尘腻迟腻s. They are Vij帽膩n膩kala-pram膩t膩 (in the level below 艢耻诲诲丑补惫颈诲测腻 and above 惭腻测腻), Pra岣穉y膩kala-pram膩t膩 (惭腻测腻 level; he is also known as 艢奴nyapram膩t膩), Sakalapram膩t膩 (form the level of 笔谤补办峁泃颈 to 笔峁泃丑惫墨).¹⁰⁰

In Advaita no such division of knower is given. But there are seven entities of self (in the nature of consciousness) according to the variety of presence of the ignorance. They are:

1. 痴颈艣惫补 (in the level of gross body with 痴测补峁ａ弓颈 form of ignorance in waking state),
2. 痴补颈艣惫腻苍补谤补 (in the level of gross body with 厂补尘补峁ａ弓颈 form of ignorance in waking state),
3. Taijasa (in the level of subtle body with 痴测补峁ａ弓颈 form of ignorance in dreaming state)
4. 贬颈谤补峁噛补驳补谤产丑补 (in the level of subtle body with 厂补尘补峁ａ弓颈 form of ignorance in dreaming state),
5. 笔谤腻箩帽补 (in the level of causal body with 痴测补峁ａ弓颈 form of ignorance in deep sleep state)
6. 莫艣惫补谤补 (in the level of causal body with 痴测补峁ａ弓颈 form of ignorance in deep sleep state) and the
7. 罢耻谤墨测补 (the ultimate level of pure knowledge where there is no bit of ignorance).

These seven may be compared with the seven 笔谤补尘腻迟腻s of 笔谤补迟测补产丑颈箩帽腻. Among these the 艢颈惫补pram膩t膩 and 罢耻谤墨测补, being the ultimate non-dual principles, without a fragment of ignorance, bear similarities. Like that the Sakalapram膩t膩 and the 痴补颈艣惫腻苍补谤补, being the individual self bearing ignorance, bear similarities.

Regarding the Prameyas both systems share almost same idea. In the ultimate level there is no distinction between 笔谤补尘腻迟腻 and Prameya or 闯帽腻迟腻 and 闯帽别测补. But in the empirical level the visible world is considered as Prameya. Utpala states that twenty-three principles from Buddhi to 笔峁泃丑惫墨 are Meyas.¹⁰¹ In Advaita Ved膩nta, everything come under the knowledge are named as Prameyas except Brahman. According to 艢补峁卥补谤补 only 笔谤补尘腻迟腻s (cognizers) have the capacity to acquire knowledge through 笔谤补尘腻峁嘺s.¹⁰² After an elaborate discussion in the opening part of the S奴trabh膩峁�ya, 艢补峁卥补谤补 arrives to a conclusion that the 笔谤补尘腻峁嘺s like perception and 础苍耻尘腻苍补, and the scriptures deal with the subjects are the products of nescience and are deep rooted in ignorance.¹⁰³ But accepting the empirical realities and considering the assistance that provided by the Pramanas in the path of realization, both systems have put forward their notions of Pramanas.

笔谤补迟测补产丑颈箩帽腻 and Aadvaita of 艢补峁卥补谤补 differ regarding the number of 笔谤补尘腻峁嘺s. Following the concepts of 厂腻峁卥丑测补 philosophy, 笔谤补迟测补产丑颈箩帽腻 accepts three 笔谤补尘腻峁嘺s:

1. 笔谤补迟测补办峁�a (perception),
2. 础苍耻尘腻苍补 (inference) and
3. 艢补产诲补 (verbal testimony).

艢补峁卥补谤补 accept six 笔谤补尘腻峁嘺s adding:

1. 鲍辫补尘腻苍补 (Anology),
2. Arth膩patt墨 (postulation) and
3. Anupalabdhi (non-recognition)¹⁰⁴