Swaminarayan is viewed as God (Purushottam) by BAPS followers.
Thus, his writings and discourses form the foundation for BAPS' theological tenets.
Regarding Swaminarayan's philosophy, Akshar plays a fundamental role in the overall scheme of ultimate liberation.
To that end, Swaminarayan indicated that those who wish to offer pure devotion to God (Purushottam) and are desirous of Moksha should imbibe the qualities of the Gunatit Guru [Satsangijivanam Volume IV/72:1,2].
As Akshar, embodied as the Gunatit Guru, epitomizes ideal devotion transcending maya.
Swaminarayan's philosophical stand that liberation is unattainable unless one "identifies oneself with Akshar (a synonym of Brahman) and offers the highest devotion to Purushottam" is also found in various Hindu scriptures [Mundaka Upanishad 3/2:9, Shrimad Bhagavatam I/1:1, Bhagvad Gita XVIII/54].
It follows that the doctrine that Shastriji Maharaj propagated, as Kim observes, "did not result in the rejection of any scriptures; instead, it was the beginning of a distinctive theology which added a single but powerful qualification, [that Akshar plays] in the form of the living guru".

BAPS devotees also believe that Swaminarayan propagated the same doctrine through the mandirs he built.
From 1822 to 1828, Swaminarayan constructed a total of six shikharbaddha mandirs in Gujarat; in each he installed the murtis of a principal deity coupled with their ideal devotee in the central shrine: Nar-Narayan-Dev in Ahmedabad (1822) and Bhuj (1823), Lakshmi-Narayan-Dev in Vadtal (1824), Madan-Mohan-Dev in Dholera (1826), Radha-Raman-Dev in Junagadh (1828), and Gopi-Nathji in Gadhada (1828).

As Kim notes, "For BAPS devotees, the dual murtis in the original Swaminarayan temples imply that Swaminarayan did install a murti of himself alongside the murti of his ideal bhakta or Guru".
Thus, Shastriji Maharaj, was simply extending that idea by enshrining the murti of Swaminarayan along with Gunatitanand Swami, his ideal devotee, in the central sanctum.
However, many within the Vadtal and Ahmedabad dioceses did not subscribe to this view, and this became one of the main points of disagreement that led to the schism.

Shastriji Maharaj explained that as per Swaminarayan's teachings, God desired to remain on earth through a succession of enlightened gurus.
In many of his discourses in the Vachanamrut (Gadhada I-71, Gadhada III-26 and Vadtal 5) Swaminarayan explains that there forever exists a Gunatit Guru (perfect devotee) through whom Swaminarayan manifests on earth for the ultimate redemption of jivas.

Shastriji Maharaj noted that Swaminarayan had "expressly designated" the Gunatit Guru to spiritually guide the satsang (spiritual fellowship) while instructing his nephews to help manage the administration of the fellowship within their respective dioceses.

Numerous historical accounts and texts written during Swaminarayan and Gunatitanand Swami's time period identify Gunatitanand Swami as the embodiment of Akshar.
Followers of BAPS believe that the Ekantik dharma that Swaminarayan desired to establish is embodied and propagated by the Ekantik Satpurush – the Gunatit Guru.
The first such guru in the lineage was Gunatitanand Swami.
Shastriji Maharaj had understood from his own guru, Bhagatji Maharaj, that Gunatitanand Swami was the first Gunatit Guru in the lineage.

Historically, each Gunatit Guru in the lineage has continued to reveal his successor; Gunatitanand Swami revealed Pragji Bhakta (Bhagatji Maharaj), who in turn revealed Shastriji Maharaj, who pointed to Yogiji Maharaj, who revealed Pramukh Swami Maharaj, the Guru, thus continuing the lineage of Akshar.
Most recently, Pramukh Swami Maharaj revealed Mahant Swami Maharaj as the next and current Guru in the lineage.
Swaminarayan is viewed as God (Purushottam) by BAPS followers. Thus, his writings and discourses form the foundation for BAPS' theological tenets. Regarding Swaminarayan's philosophy, Akshar plays a fundamental role in the overall scheme of ultimate liberation. To that end, Swaminarayan indicated that those who wish to offer pure devotion to God (Purushottam) and are desirous of Moksha should imbibe the qualities of the Gunatit Guru [Satsangijivanam Volume IV/72:1,2]. As Akshar, embodied as the Gunatit Guru, epitomizes ideal devotion transcending maya. Swaminarayan's philosophical stand that liberation is unattainable unless one "identifies oneself with Akshar (a synonym of Brahman) and offers the highest devotion to Purushottam" is also found in various Hindu scriptures [Mundaka Upanishad 3/2:9, Shrimad Bhagavatam I/1:1, Bhagvad Gita XVIII/54]. It follows that the doctrine that Shastriji Maharaj propagated, as Kim observes, "did not result in the rejection of any scriptures; instead, it was the beginning of a distinctive theology which added a single but powerful qualification, [that Akshar plays] in the form of the living guru".
BAPS devotees also believe that Swaminarayan propagated the same doctrine through the mandirs he built. From 1822 to 1828, Swaminarayan constructed a total of six shikharbaddha mandirs in Gujarat; in each he installed the murtis of a principal deity coupled with their ideal devotee in the central shrine: Nar-Narayan-Dev in Ahmedabad (1822) and Bhuj (1823), Lakshmi-Narayan-Dev in Vadtal (1824), Madan-Mohan-Dev in Dholera (1826), Radha-Raman-Dev in Junagadh (1828), and Gopi-Nathji in Gadhada (1828).
As Kim notes, "For BAPS devotees, the dual murtis in the original Swaminarayan temples imply that Swaminarayan did install a murti of himself alongside the murti of his ideal bhakta or Guru". Thus, Shastriji Maharaj, was simply extending that idea by enshrining the murti of Swaminarayan along with Gunatitanand Swami, his ideal devotee, in the central sanctum. However, many within the Vadtal and Ahmedabad dioceses did not subscribe to this view, and this became one of the main points of disagreement that led to the schism.
Shastriji Maharaj explained that as per Swaminarayan's teachings, God desired to remain on earth through a succession of enlightened gurus. In many of his discourses in the Vachanamrut (Gadhada I-71, Gadhada III-26 and Vadtal 5) Swaminarayan explains that there forever exists a Gunatit Guru (perfect devotee) through whom Swaminarayan manifests on earth for the ultimate redemption of jivas.
Shastriji Maharaj noted that Swaminarayan had "expressly designated" the Gunatit Guru to spiritually guide the satsang (spiritual fellowship) while instructing his nephews to help manage the administration of the fellowship within their respective dioceses.
Numerous historical accounts and texts written during Swaminarayan and Gunatitanand Swami's time period identify Gunatitanand Swami as the embodiment of Akshar. Followers of BAPS believe that the Ekantik dharma that Swaminarayan desired to establish is embodied and propagated by the Ekantik Satpurush – the Gunatit Guru. The first such guru in the lineage was Gunatitanand Swami. Shastriji Maharaj had understood from his own guru, Bhagatji Maharaj, that Gunatitanand Swami was the first Gunatit Guru in the lineage.
Historically, each Gunatit Guru in the lineage has continued to reveal his successor; Gunatitanand Swami revealed Pragji Bhakta (Bhagatji Maharaj), who in turn revealed Shastriji Maharaj, who pointed to Yogiji Maharaj, who revealed Pramukh Swami Maharaj, the Guru, thus continuing the lineage of Akshar. Most recently, Pramukh Swami Maharaj revealed Mahant Swami Maharaj as the next and current Guru in the lineage.
Bochasanwasi Akshar Purushottam Swaminarayan Sanstha