Describe the teachings and beliefs of the Virshaiva tradition.
The Virshaiva or Lingayat Tradition
The Virshaiva or Lingayat tradition is a religious and social movement that originated in the 12th century in Karnataka, South India, under the leadership of the philosopher and social reformer Basava. The movement focuses on the worship of Lord Shiva as the supreme deity and emphasizes individual devotion over rituals and caste distinctions.
The Virshaiva tradition’s teachings of monotheism, rejection of the caste system, and emphasis on devotion to Shiva, social equality, and self-realization continue to influence millions. It has played a significant role in shaping the spiritual landscape of India, especially in Karnataka, and remains a key part of the Bhakti movement.
Simar, Tanvi, and Umara were partners in a firm sharing profits and losses in the ratio of 5 : 6 : 9. On 31st March, 2024, their Balance Sheet was as follows:
| Liabilities | Amount (₹) | Assets | Amount (₹) |
| Capitals: | Fixed Assets | 25,00,000 | |
| Simar | 13,00,000 | Stock | 10,00,000 |
| Tanvi | 12,00,000 | Debtors | 8,00,000 |
| Umara | 14,00,000 | Cash | 7,00,000 |
| General Reserve | 7,00,000 | Profit and Loss A/c | 2,00,000 |
| Trade Payables | 6,00,000 | ||
| Total | 52,00,000 | Total | 52,00,000 |
Umara died on 30th June, 2024. The partnership deed provided for the following on the death of a partner:
Simar, Tanvi and Umara were partners in a firm sharing profits and losses in the ratio of 5:6:9. On 31st March, 2024 their Balance Sheet was as follows:

Umara died on 30th June, 2024. The partnership deed provided for the following on the death of a partner:
| S. No. | Particulars | Amount (in ₹ crore) |
|---|---|---|
| (i) | Operating Surplus | 3,740 |
| (ii) | Increase in unsold stock | 600 |
| (iii) | Sales | 10,625 |
| (iv) | Purchase of raw materials | 2,625 |
| (v) | Consumption of fixed capital | 500 |
| (vi) | Subsidies | 400 |
| (vii) | Indirect taxes | 1,200 |