A South Indian Śaiva theological school, associated with Śrīkaṇṭha (c.1200 ce?) which, as its name suggests, viewed Śiva and brahman (neut.) as being one and the same, subsumed in the title Paramaśiva (‘Supreme / Transcendent Śiva’). Similarly, in his commentary on the Brahma Sūtras, Śrīkaṇṭha claims that the Veda was the work of Śiva, and that it is identical with the Śiva Āgamas. The teachings of the school were expanded by Appaya Dīkṣita.