Considerable dissent exists among various Swaminarayan groups regarding Gunatitanand Swami's status as Akshar, with BAPS being one of the foremost, though not only, groups propagating this principle as a foundation of their Akshar Purushottam philosophy, or Upasana.
The Akshar Purushottam Upasana is the central theological tenet upon which the BAPS denomination of Swaminarayan Hinduism is based.
Proponents of this philosophy believe that of the five eternal entities (Jiva, Ishwar, Maya, Brahman and Parabrahman), Akshar (Brahman) and Purushottam (Parabrahman) eternally transcend the illusion of maya.
While both BAPS and certain sections of the dioceses of Ahmedabad and Vadtal accept Purushottam as God and the cause of all the avatars, the concept of Akshar has led to much debate and is one of the primary causes of the schism between the denominations.
Yājñavalkya Smṛti was authorized as a sacred text by Swaminarayan and it contains the following proof-text of Akshar, explaining that, "If one does not know Akshar, then one’s oblations, sacrifices and austerities for many thousands of years in this world will come to an end; and when one departs from this world without knowing Akshar, one is miserable".
The Vadtal and Ahmedabad dioceses believe this Akshar to be the divine abode of the supreme entity Purushottam.
The BAPS denomination concurs that Akshar is the divine abode of Purushottam, but they further understand Akshar as "an eternally existing spiritual reality having two forms, the impersonal and the personal".
The impersonal form is the divine abode of Purushottam while the personal form is described as the perfect devotee of Purushottam through whom this ultimate reality can be reached.
Members of the BAPS branch support the ontology of Akshar through various accounts from Swaminarayan's time by pointing to the words of Swaminarayan in the Vachanamrut, specifically in the chapters of Gadhada I-21, Gadhada I-71, Gadhada III-26, Vadtal 5 and others.
In Vachanamrut Gadhada I-21, Swaminarayan states that "Akshar has two forms"; one is impersonal, known as "Brahmamahol" or Akshardham, and "in its other form, that Akshar remains in the service of Purushottam Nãrãyan".
The personal form of Akshar is understood to serve Purushottam within his divine abode and also when God incarnates on earth.
Swaminarayan clarifies this in Vachanamrut Gadhada I-71 stating that "when God incarnates on earth… he is always accompanied by his Akshardham. ”
Pointing to these and many other statements by Swaminarayan in the Vachanamrut, the BAPS denomination of Swaminarayan Hinduism supports the Akshar doctrine within the Akshar Purushottam Upasana.
To explain their understanding that this Akshar first incarnated on earth as Gunatitanand Swami, they point to evidence from other scriptures and authoritative sources in which Swaminarayan and others revealed Gunatitanand Swami as Akshar.

In addition to sources within their oral tradition, followers of BAPS Swaminarayan Sanstha, point to several references of Gunatitanand Swami as Akshar occurring in scriptures and texts published by the acharyas of the Vadtal or Ahmedabad dioceses.
One revelation of Gunatitanand Swami as Akshar occurred in 1810 at the conclusion of the grand yagna of Dabhan where Swaminarayan initiated Gunatitanand Swami as a swami.
On this occasion, Swaminarayan is believed to have publicly confirmed that Gunatitanand Swami was the incarnation of Akshar, declaring, "Today, I am extremely happy to initiate Mulji Jani.
He is my divine abode – Akshardham, which is infinite and endless".
The first Acharya of the Vadtal diocese, Raghuvirji Maharaj, recorded this declaration in the Harililakalpataru (7.17.49-50), a scripture that he had composed.
His second successor as the Acharya of the Vadtal diocese, Shri Acharya Viharilalji Maharaj, composed a series of verses in a text titled Shri Kirtan Kaustubhamala where he states, "Aksharmurti Gunatitanand Swami initiated me and guided me to practice the religious vows".
Although certain leaders of the Vadtal diocese historically understood G
Considerable dissent exists among various Swaminarayan groups regarding Gunatitanand Swami's status as Akshar, with BAPS being one of the foremost, though not only, groups propagating this principle as a foundation of their Akshar Purushottam philosophy, or Upasana. The Akshar Purushottam Upasana is the central theological tenet upon which the BAPS denomination of Swaminarayan Hinduism is based. Proponents of this philosophy believe that of the five eternal entities (Jiva, Ishwar, Maya, Brahman and Parabrahman), Akshar (Brahman) and Purushottam (Parabrahman) eternally transcend the illusion of maya. While both BAPS and certain sections of the dioceses of Ahmedabad and Vadtal accept Purushottam as God and the cause of all the avatars, the concept of Akshar has led to much debate and is one of the primary causes of the schism between the denominations. Yājñavalkya Smṛti was authorized as a sacred text by Swaminarayan and it contains the following proof-text of Akshar, explaining that, "If one does not know Akshar, then one’s oblations, sacrifices and austerities for many thousands of years in this world will come to an end; and when one departs from this world without knowing Akshar, one is miserable". The Vadtal and Ahmedabad dioceses believe this Akshar to be the divine abode of the supreme entity Purushottam. The BAPS denomination concurs that Akshar is the divine abode of Purushottam, but they further understand Akshar as "an eternally existing spiritual reality having two forms, the impersonal and the personal". The impersonal form is the divine abode of Purushottam while the personal form is described as the perfect devotee of Purushottam through whom this ultimate reality can be reached. Members of the BAPS branch support the ontology of Akshar through various accounts from Swaminarayan's time by pointing to the words of Swaminarayan in the Vachanamrut, specifically in the chapters of Gadhada I-21, Gadhada I-71, Gadhada III-26, Vadtal 5 and others. In Vachanamrut Gadhada I-21, Swaminarayan states that "Akshar has two forms"; one is impersonal, known as "Brahmamahol" or Akshardham, and "in its other form, that Akshar remains in the service of Purushottam Nãrãyan". The personal form of Akshar is understood to serve Purushottam within his divine abode and also when God incarnates on earth. Swaminarayan clarifies this in Vachanamrut Gadhada I-71 stating that "when God incarnates on earth… he is always accompanied by his Akshardham. ” Pointing to these and many other statements by Swaminarayan in the Vachanamrut, the BAPS denomination of Swaminarayan Hinduism supports the Akshar doctrine within the Akshar Purushottam Upasana. To explain their understanding that this Akshar first incarnated on earth as Gunatitanand Swami, they point to evidence from other scriptures and authoritative sources in which Swaminarayan and others revealed Gunatitanand Swami as Akshar.
In addition to sources within their oral tradition, followers of BAPS Swaminarayan Sanstha, point to several references of Gunatitanand Swami as Akshar occurring in scriptures and texts published by the acharyas of the Vadtal or Ahmedabad dioceses. One revelation of Gunatitanand Swami as Akshar occurred in 1810 at the conclusion of the grand yagna of Dabhan where Swaminarayan initiated Gunatitanand Swami as a swami. On this occasion, Swaminarayan is believed to have publicly confirmed that Gunatitanand Swami was the incarnation of Akshar, declaring, "Today, I am extremely happy to initiate Mulji Jani. He is my divine abode – Akshardham, which is infinite and endless". The first Acharya of the Vadtal diocese, Raghuvirji Maharaj, recorded this declaration in the Harililakalpataru (7.17.49-50), a scripture that he had composed. His second successor as the Acharya of the Vadtal diocese, Shri Acharya Viharilalji Maharaj, composed a series of verses in a text titled Shri Kirtan Kaustubhamala where he states, "Aksharmurti Gunatitanand Swami initiated me and guided me to practice the religious vows". Although certain leaders of the Vadtal diocese historically understood G
Gunatitanand Swami