Kashmir Śaivism reveals the Tantric approach to religion as non-dualist. Śaṅkarācārya, generally viewed to be the principal exponent of non-dualism (advaita), teaches transcendence of the manifest world. But in Kashmir Śaivism we find a form of advaita that is more concerned with the notion of the world as a reality that is Śiva himself. By considering these two expressions of advaita we can identify the fundamental distinctions that exist between the Vedic and Tantric expressions of Hindu spirituality.