Thus Avadhutopanishad mentions ‘That’ which is indestructible,
worthy of seeking, free from the bondage of relative existence
and the implied meaning of the Tattvamasi mahÂvÂkya. From this
description, it is evident that the Avadhöta is none other than the Absolute
non-dual Brahman. When this Reality manifests through the limitations
of the paácakoïa-s without any influence and thereby expresses
the divinity in its stark, naked, truthful expression; such a master is
referred as Avadhöta. This being so, there cannot be any valid descriptions
to fit our rational understanding of the Truth and its manifestations.
Such incarnation of the Absolute is BhagawÂn DattÂtreya to whom
this text is attributed.