Refutation of the false claims on Gauḍīya Śaṅkarācārya

 

Introduction:— 

Gauḍīya Śaṅkara ācārya—a bengali medieval ācārya, and by no means a follower of Śaṅkara’s Advaita school—is the celebrated author of the work Tārā-Rahasya-Vṛttikā. This text is composed in devotion to Bhagavatī Tāriṇī. Within this treatise, the author cites materials from the Āgamas of the Nepāla tradition, Vedic literature, the Tantric scriptures of medieval Bengal, and the Pāñcarātra corpus.

However, certain groups—particularly the Khātākula (Śaṅkarites but practitioners of tantrik books for business), who attempt to forcibly conflate the entirely distinct Smārta and Śākta traditions—have begun to misinterpret this work. In their effort to falsely portray Ādi Śaṅkarācārya as a spiritual authority /Guru within the Śākta tradition, they claim that the Tārā-stotra cited in the Tārā-Rahasya-Vṛttikā was composed by the so-called “Smārta Jagadguru” Ādi Śaṅkara.

The present note is intended to dispel and correct this series of misconceptions and misrepresentations. 

Refutation of the Misconceptions:— 

Two manuscripts are present in the Internet Archive; one is named Vṛtti and the other is named Vṛttikā, but upon close observation, both are essentially the same text with a few pāṭhāntaras (textual variations). Both are stated to be composed by Gauḍīya Śaṅkarācārya.

For instance, in the manuscript named Vṛtti, it is stated:

इति शङ्कराचार्यविरचितायां तारारहस्यवृत्तौ नित्यपूजानिर्णयः प्रथमः पटलः १

Similarly, in the manuscript named Vṛtti, it is stated at the beginning:

गुरूणाञ्च मतं ज्ञात्वा कृता श्रीशङ्करेण वै। सर्वाम्नायसम्पन्नं वै तारारहस्यवृत्तिका॥

Also, in the manuscript named Vṛttikā, it is stated:

गुरूणाञ्च मतं ज्ञात्वा शुद्धभूमिका कृता श्रीशङ्करेणैषा तारारहस्यवृत्तिका॥

In the manuscript named Vṛtti, the colophon states:

इति श्रीशङ्कराचार्यविरचितायां तारारहस्यवृत्तौ तन्त्रचूडामणौ वासनानिर्णयो नाम पञ्चदशमः पटलः समाप्तम्।

Now, if we closely observe the stava, which is described as 'dhyāna svarūpa stava' in Vṛttikā, it is referred to as 'bhujaṅga prayātna dhyāna bhedaḥ' in Vṛtti.

In Vṛtti:

इति श्रीशङ्कराचार्यविरचितो देव्याभुजङ्गप्रयातध्यानभेदः।

In Vṛttikā:

इति शङ्कराचार्यकृतं स्तवरूपध्यानं समाप्तम्।

Both state that the text is composed by Śaṅkarācārya, therefore referring to Gauḍīya Śaṅkarācārya. Throughout the entire text, the term Śaṅkarācārya is used to signify Gauḍīya Śaṅkarācārya. Regardless of the ending and starting notes, both manuscripts refer to the text interchangeably as Vṛttikā and Vṛttau, confirming they are the same.

इति तारारहस्यवृत्तौ नैमित्तिकनिर्णयश्चतुर्थः पटलः। ~ Vṛttikā

गुरूणाञ्च मतं ज्ञात्वा गुरुभिः शुद्धभूमिका। कृता श्रीशङ्करेणैषा तारारहस्यवृत्तिका॥ ~ Vṛttikā

Now in Vṛtti:

इति तारारहस्यवृत्तौ होमनिर्णयो नाम त्रयोदशः पटलः॥ १३ ॥ ~ Vṛtti

गुरूणाञ्च मतं ज्ञात्वा कृता श्रीशङ्करेण वै। सर्वाम्नायसम्पन्नं वै तारारहस्यवृत्तिका॥ ~ Vṛtti

In both manuscripts, the stava is mentioned as 'dhyāna svarūpa stava' and 'bhujaṅga prayātna dhyāna bhedaḥ', but at the very beginning of both stavas, it is attributed to Ādi Śaṅkarācārya. Why this is so will be discussed later.

अथ ध्यानानन्तरं श्रीशङ्कराचार्यभगवत्पादैः स्तोत्ररूपेणोक्तं ज्वलत्पावकेत्यादिना सर्वार्थसिद्ध्यै ध्यायेत्। तद्यथा ~ In Vṛttikā

Now in Vṛtti:

इति श्रुतयः। अथ श्रीशङ्करभगवत्पूज्यपादमत्तं ध्यायेत्।

However, at the end of both stavas, it is mentioned that it was composed by Śaṅkarācārya. People might assume that this concluding note refers to Ādi Śaṅkarācārya, but this is factually incorrect.

लम्बोदरस्य पौत्रेण कमलाकरसूनुना।

अलिखित शङ्करेणायं नित्यपूजाविनिर्णयः॥

इति पूजानिर्णयः प्रथमः पटलः॥

अथ द्वितीयः पटलः॥ ~ Vṛttikā

Similar passages regarding the identity of Śaṅkarācārya are also found in Vṛtti:

लम्बोदरस्य पौत्रेण कमलाकरसूनुना।

अलेखि शङ्करेणैषा वासनादिविनिर्णयः॥

इति श्रीशङ्कराचार्यविरचितायां तारारहस्यवृत्तौ तन्त्रचूडामणौ वासनानिर्णयो नाम पञ्चदशमः पटलः समाप्तम्॥ १५ ॥ ~ Vṛtti

Thus, both manuscripts convey that the word Śaṅkarācārya is used to identify Gauḍīya Śaṅkarācārya, who composed the entire text and is clearly identified as the grandson of Lambodara and the son of Kamalākara.

At the end of Stava-rūpa-Dhyāna it is told to be composed by Śaṅkarācārya thus definitely referring to Gauḍīya Śaṅkarācārya. 

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Another proof we are going to discuss now is that —

If we properly observe that before the starting of the Dhyāna-svarūpa-stava composed by Gaudiya Śaṅkarācārya,  the verses of that Dhyāna are quoted from Vīra Tantra and Performs Tantra even slokas of Matsyasūkta Tantra are seen to be integrated in the Dhyāna-rūpa-stava.

Thus it will be quiet sensible to say that concluding the verses from the both tantras Gauḍīya Śaṅkarācārya composed his own Tārá-svarūpa-stotra.

Obviously the incorporation of tantric elements from tantric scriptures are seen in the Stava surely its idea belongs to Gauḍīya Śaṅkarācārya. 

Why Māyācārya Ādi Śaṅkarācārya can not compose the Dhyāna-svarūpa-stava ? 

In Śaṅkara Vijaya, Ādi Śaṅkarācārya is seen to be scolding the Pūrṇābhiṣikta Śyāmalā Upāsakas calling their philosophy and mode of Upāsana to be baseless and absurd further more he criticizes Vāmamārga which is the very main ritual for worshipping Goddess Ugratārā. Ādi Śaṅkarācārya is seen to be saying in Śaṅkara Vijaya that, 

अतो वामाचारवतां ब्राह्मण्याय विच्छित्तिदर्शनात् भवतां प्रायश्चित्तं कर्तव्यं। मन्दबुद्धीनां युष्माकं भगवदादिसमता कथं स्थात्।तस्मान्मूढबुद्धिं परित्यज्य ब्राह्मण्यैः इष्टैर्भवद्भिः प्रायश्चित्तं कर्तव्यम्।

Meaning:— "Therefore, since followers of Vāmācāra are seen to fall away from Brahminical conduct, you must perform atonement.

How can dull-witted people like you claim equality with the Lord or great sages?

Hence, abandoning deluded intellect, you must perform expiation and return to orthodox Brahminical practice.”

In Tārā-Rahasya it is stated that 

বামাচার ত্যাগ করিয়া জপ বা পূজা করিলেও, যাবৎ চতুৰ্দ্দশ ইন্দ্রের অধিকার (রাজত্ব) থাকে, তাবৎ ঘোর নরক ভোগ করিতে হয়। ৮ দেবি! বামাচার ব্যতিরেকে দেবী তারার বিশেষরূপে পূজা করিলেও, নরক, শোক ও দুঃখসংঘটন হইয়া থাকে। ৯

Meaning:— "Doing japa or puja without Vāmācāra will lead to hell the time period is equal the ruling time of 14 indras. Abandoning Vāmamārga if individual still does the special Upāsanā of Mother Tārā he will undergo sufferings and end up in hell.

~ Tārā rahasya, 3rd patal

Thus without Vāmamārgika Tāriṇī Worship can not be done . 

Questions might arose that criticizing Vāmamārga an good act ?(in Śaṅkara Vijayam) no it is never kula agamas mark that criticizing vamachara is verily an ignorant act . 

Now this kind of actions are considered as grave sin in "Kaula Rahasya". 

In Kaula Rahasya it is said 

वाममार्गप्रकारेण सर्व सिद्ध्यन्ति नान्यथा ।

वाममार्ग विना देवि न हि सिद्ध्यन्ति देवताः ॥

Meaning:

"Through the practice of the left-hand path (Vāmācāra), all spiritual attainments are achieved; there is no other way. Without following the left-hand path, O Goddess, even the deities cannot attain success."

Kaula rahasya also says 

वाममार्गं न जानाति मूढात्मा मोक्षमिच्छति । 

परवारमपारम् च वाहुभ्यां तर्तुमिच्छति ॥ 

​Meaning — যে মূঢ় ব্যক্তি বামমার্গ জানে না অথচ মোক্ষ লাভের ইচ্ছা করে, সে যেন কেবল হাতের জোরে বিশাল অপার সমুদ্র পাড়ি দেওয়ার চেষ্টা করছে।

“He who does not understand the Vāmamārga (the Left-hand path) yet desires liberation is a deluded soul. It is as though he wishes to cross the boundless ocean, stretching from shore to shore, merely with his own arms.”

कौलिकं कुर्वतः कर्म वैदिकं नाभिधायते ।

वैदिकं कुर्वतः कर्म कौलिकं नाभिधीयते ॥

Meaning— "One who performs Kaula rites cannot be called Vedic, and one who performs Vedic rites cannot be called Kaula.

ससर्वस्मादऽधिका वामधर्मः प्रोक्तः कुलागमे ॥ 

वाममार्ग‑प्रकारेण सर्व सिद्ध्यन्ति नान्यथा । 

वाममार्गं विना देवि न हि सिद्ध्यन्ति देवताः॥ 

"By the method of Vāmācāra everything is accomplished; otherwise not. Without Vāmācāra, O goddess, the deities are not accomplished."

Criticizing the very rituals of worshipping an great Kaula godedess one can not write her hymn . 

Further more there is no historical link of Ādi Śaṅkarācārya to Goddess Tārā thus out of the blue it will be quiet absurd to say that Ādi Śaṅkarācārya wrote the Tārā-stotra. 

Now question might come why Gauḍīya Śaṅkarācārya at the beginning of his hymn attributed it Ādi Śaṅkarācārya. 

Well there can be multiple reasons some might be that to get his text an wider acceptance or out of his respect to Ādi Śaṅkarācārya. 

Even though Gauḍīya quoted "Prapañcasāra Tantra" in his own text so the 2nd one might be an right assumption. 

Further more if we dissect the structure of Tārā Rahasya Vṛttikā we can say that—

Principal texts quoted by Gauḍīya Śaṅkarācārya majorly includes east Indian medival era Tantras, Nepal krama tantras(mahatirahasya, kalpa tantras) and Śruti shastras 

The main character of this medival era tantras is that they lack doctrinal underpinning Śiva and Śakti are contemplated as Puruṣa and Prakṛti in this tantras 36 tattvas are not followed, another important characteristic is excess affinity for vedic scriptures and following of Varṇāśramadharma. 

Other quotations includes — 

Gāṇapatya texts(2 - 3 times) 

Pañcarātra texts(2 - 3 times) 

Ancient Tantras(only once) 

This ancient tantras includes svachanda bhairava tantra, svachanda samgraha tantra, devya yamal tantra, maha bhairava tantra and Rudra yamal even though its not clear that its the Ancient Rudra yamal which belongs to 64 bhairava agamas category or any later periodic copy of ancient rudra yamala

Talking about the Kula-agamas kulachudamani is the principal text quoted in vrittika other ancient kula agamas like laxmi kaularnaava, kularatnamala, yogini kaula etc don’t find any mention. 

One of the quotations gaudiya Shankaracharya in vrittika says 

उपलक्षणं षट्कर्मपरम्। तदुक्तं भैरव स्रोतसि शान्ति पुष्टि तथा वश्यं आकर्षण चतुष्टयम् । षट् कर्माणि प्रयुक्तानि निग्रहो निधनं तथा

Now no independent scripture exists by the name Bhairava srota. 

Definitely he was referring to the Dakṣiṇa Srota tantras because only Dakṣiṇa srota tantras includes most of the Bhairava tantras as told in list of the text Pratiṣṭhā-lakṣaṇa-sāra-samuccaya (प्रतिष्ठालक्षणसारसमुच्चय)

Gauḍīya Śaṅkarācārya also believed in srota system in the classification of tantras. In vṛttikā he mentions, 

रुद्रयामलेऽपि –

वाम-दक्षिण-सिद्धान्त-सोम-पाशुपतादयः । 

सालोक्याद्यं वदन्ति। सायुज्यं मत्-कुलागमे ॥

surely the words 'Matakulāgame' means kaula tantras and mata tantras which particularly belongs to Vidyāpīṭha category. 

🔴 Gauḍīya Śaṅkarācārya also shows his acceptance towards 36 tatwa system thus he writes in vṛttikā /vrittau, 

"तथा श्रुतिः – ष‌ट्त्रिंशतत्त्वानि विश्वं शरीरमिति । ततः आत्मानं अपगतव्यथा, संसारदुःखरहितं, निर्मलं, देवताभेदेन चिन्तयेत। तस्मिन् विश्वव्यापकवारिणि - आःकाराद् रक्तपङ्कजं ध्यायित्वा तदुपरि टाङ्कारात् तदुपरि नीलसन्निभं.."

Thus the scripture says:

“The thirty-six principles constitute the universal body.”

Then one should contemplate oneself as free from pain, free from the suffering of saṁsāra, pure, and identified with the deity.

In that all-pervading cosmic water, one should meditate on a red lotus arising from the syllable Āḥ."

Many sources say that this Tārā Rahasya Vṛttikā of Gauḍīya Śaṅkarācārya is an commentary on Tārā-Rahasya of Brahmānanda Giri however if we properly the see the philosophical aspect of vrittika in introductory hymn of Mahānīla Sarasvatī it exceeds Tārā-Rahasya in many aspects.  

If we study the Maṅgalācaraṇa of Tārā Rahasya, The concept of 5 voids is introduced there. 

Where in the 5th void the great Goddess assumes the form of Three eyed Śiva to perform the act of dissolution. 

Many texts quoted in the beginning of Tārā Rahasya includes east Indian medival era Tantras like Nīla Tantra, Bṛhad Nīla Tantra, Mahānīla Tantra, Tārārṇava etc where Śiva and Devī are meditated as Puruṣa and Prakṛti. 

For example in Nīla Tantra (quoted both in Tārā-Rahasya and Tārā-Rahasya Vṛttikā) Śiva and Nīlasarasvatī are meditated as Puruṣa and Prakṛti.

However if we still consider this Śiva mentioned as the 5th void as 36th Tattva or Śiva Tattva not as Puruṣa then this 36th Tattva is characterized by pure I consciousness then it can be deduced that Tārā-Rahasya prefers the existence of supreme Śakti as Tārā upto 36th Tattva. 

Above that the same Śakti assumes the form of Kālikā. 

It is said that the 6th void is Kālikā devi herself 

It is declared in Tārā-Rahasya.                                   पुनर्ब्रह्माण्डसिद्ध्यर्थं महाविद्या च तारिणी ।

 सर्वान्ते कालिकां मूर्तिं त्यक्त्वा वस्त्रं पुनर्दधौ ॥

 षष्ठे शून्यमयं ब्रह्म विश्वं विश्वेश्वरं तथा ।

 महामहाशब्दपरा कालिका वीजतारका ॥

 पञ्चशून्ये स्थिता तारा सर्वान्ते कालिका स्थिता ॥

Meaning :— "For the re-establishment of the cosmos, she again becomes the great knowledge, Tārā. At the end of all things,

having abandoned the form of Kālī, she again dons her garment. In the sixth void,

is the void-filled Brahman, the universe and the Lord of the universe. Kālī is supreme sound,

the seed syllable, the deliverer. Tārā abides in the fifth void; Kālī abides at the ultimate end."

It is also told Devī Tāriṇī essentially performs the 3 of the 5 cosmic functions which are creation, preservation, destruction . 

According to the principle of non duality this 3 acts didn't actually exist in the 1st Place this are result of Māyā of Paramaśiva. Paramārthasāra states that supreme lord remains changeless. Thus this acts are really an expression of own limited self.

This are actually the recreations of Svātantrya Śakti of lord in ground of her own nature ~ Śivasūtra. 

The explanation of 5 voids is explained in multiple Bhairava Āgamas . 

In the Svachanda Bhairava Tantra, Samanā which is great void or mahaśūnya is stated to be the 5th void which is stationed above Śiva Tattva.

Tantrāloka remarks that at this stage Parameśvara in his Sākara aspect performs 5 cosmic functions. 

However if we see Gauḍīya aŚaṅkarācārya's approach his explanation regarding the Tattva of Bhagavatī Tārā quiet exceeds the doctrine of Tārā-Rahasya of Brahmānanda Giri. 

Gauḍīya Śaṅkarācārya shows his interest in the Pratyābhijñā Darśana which is discussed below—

Introductory hymn to Mahānīlasarasvatī beginning of "Tārā Rahasya Vṛttikā" —

उर्जितानन्दगहनां सर्व-देव-स्वरूपिणीम् ।

परां वाग्रूपिणीं वन्दे महानीलसरस्वतीम् ॥

स्वप्रकाश-विमर्षाख्य-बीजाद्यङ्कुररूपिणीम् ।

पूर्णानन्दमयीं वन्दे महानीलसरस्वतीम् ॥

[[ Reference:— Tārārahasya vṛttikā by Gauḍīya Śaṅkarācārya]] 

The great goddess is mentioned as both Prakāśa and Vimarśa.

🔴 What does that mean ? What is Prakāśa  ?

It is told in venerable Pratyābhijñā Hṛdayam,— 

Śivabhaṭṭāraka, however, who transcends all these (i.e. all the experients from Mantramaheśvara to Sakala), who is constituted only of Prakāśa (light) has states or modes which are only of the form of Prakāśa (light i.e„ consciousness).39 

 Again, In blissful Paramaśiva hest Śiva) who both transcends the universe and is the universe, who is highest bliss and consists of a mass of Prakāśa (light i.e. consciousness) flashes the entire universe from Śiva down to the earth in identity (with Parama Śiva). Actually (in that state), there is neither any other subject (grahaka) nor object (grahya). Rather what is practically meant to be stated (abhihitaprayam) is this that in actuality the highest blissful Śiva alone manifests himself in this way in numerous forms of multiplicity.  

It is told in the 2nd ahnika of Tantrāloka 

प्रकाशमात्रं यत्प्रोक्तं भैरवीयं परं महः । 

तत्र स्वतन्त्रतामात्रमधिकं प्रविविच्यते ।। १ ।॥

The pure Light (of consciousness) (prakāśamātra) expounded (in the previous chapter) is Bhairava's supreme glory. (Apart from that Light, anything) more one may (conceive to) discern there (for the purpose of

instruction and practice) is only (His) freedom. (1)

यः प्रकाशः स सर्वस्य प्रकाशत्वं प्रयच्छति । 

The Light (of consciousness) is that which illumines all things (and makes them manifest). (2ab)

न च तद्व्यतिरेक्यस्ति विश्वं सद्वावभासते ।। २ ॥ 

Nor is the universe separate from it. Otherwise, if it were to be so, it would not appear (at all). (2cd)

अतोऽसौ परमेशानः स्वात्मव्योमन्यनर्गलः । इयतः सृष्टिसंहाराडम्बरस्य प्रदर्शकः ।। ३ ।।

Thus, the Supreme Lord, free of restraints, exhibits in this way in the Sky of His own nature the great clutter (ādambara) of emission and withdrawal. (3) 

🔴 Now what is Vimarśa?

It is described in venerable Parāpraveśikā that 

इह खलु परमेश्वरः प्रकाशात्मा, प्रकाशश्च विमर्शस्वभावः, विमर्शो

विमर्शो हि परिमितापरिमितत्वाभ्यां द्विधा, तत्र परिमितत्वे

शून्यादिप्रमात्रुचितेन तेन संवित्प्रकाशस्य परिच्छिन्नत्वं मा

भूदित्याशयेनाह विमर्शो नामेति।

Here indeed, the Supreme Lord is of the nature of Light (Prakāśa)—and not only Light, but also Self-awareness (Vimarśa)."

स च विमर्शो विश्वाकारेण सृष्टौ, तत्प्रकाशेन स्थितौ, स्वात्मसात्कारात्मना संहरणेन संहारे च पूर्णाहन्ताचमत्कारात्मक इति यावत् । 

Vimarśa is the pulsation of “I” (Aham)—natural and spontaneous—manifesting as: the universe in creation, its illumination in maintenance, and its reabsorption through recognition of one’s own Self in dissolution.

In short, Vimarśa is the wondrous fullness of absolute I-ness (pūrṇāhantā) expressing itself in creation, preservation, and withdrawal of the universe.

In the venerable Virūpākṣa Pañcadaśikā the odd eyed Lord explains ,

निजधर्मिणं प्रकाशं स्वरूपयन्ती प्रकाश्यवर्गस्य ।

शक्तिर्विमर्शरूपा शरीरयत्यखिलमस्य मम ॥

Meaning :—

My power, whose nature is Vimarśa, by revealing Light as the very essence of all that is manifest, makes the entire universe my body, establishing everything as grounded in that very Light.

विमर्शरूपा मम शक्तिः प्रत्यवमर्शरूपिणीयं चितिः,

अखिलं मम शरीरयति शिवादिधरण्यन्तं विश्वंमदेकात्मतामापादयति ।

कीदृशी ? निजधर्मिणं धर्मभूतायाः स्वस्योदयलयादिभित्तिभूतमाश्रयं

प्रकाशम् उपलब्ध्येकरूपं चैतन्यं प्रकाश्यवर्गस्य स्वरूपयन्ती

ज्ञेयजातस्य तात्त्विकस्वरूपत्वेन व्यवस्थापयन्ती सर्वस्यैवास्य वेद्यजातस्य पर्यन्ते निर्बाधमवशिष्यमाणं स्वरूपं प्रकाश एवेति

स्वानुभवसाक्षिकमुपदर्शयन्ती मेमेयं विमर्शरूपा चितिशक्तिरखिलमेतत्शि वादिकमध्वानं मदीयमेवापादयति ॥

Commentary by vidyachakravartin

My power, whose nature is Vimarśa, is this reflective awareness (*pratyavamarśa-rūpā cit*).

It makes the entire universe—from Śiva down to the earth—my body,

establishing everything as possessing identity with me alone.

🔴 What kind of power is this?

It reveals Light, which is the intrinsic nature of the Self, as the underlying support that serves as the ground for its own emergence, dissolution, and all transformations.

It establishes Consciousness as one with pure awareness (*upalabdhi-eka-rūpaṃ caitanyam*).

🔴 Now what is Parā-vāk? 

It is nothing but the Vimarśa sakti herself .

In Parāpraveśikā It is stated

"निर्विमर्शः स्यात् अनीश्वरो जडश्च प्रसज्येत | एष एव च विमर्शः - चित्, चैतन्यं, स्वरसोदितापरावाक्, स्वातन्त्र्यं, परमात्मनो मुख्यमैश्वर्यं, कर्तृत्वं, स्फुरत्ता, सारो, हृदयं, स्पन्दः इत्यादिशब्दैरागमेषूद्धोष्यते |"

This very Vimarśa is proclaimed in the scriptures under many names, such as:

Cit (Consciousness)

Caitanya (Living Awareness)

Sva-rasa-uditā Parā-vāk (the Supreme Speech arising from its own essence)

Svātantrya (Absolute Freedom)

The primary sovereignty of the Supreme Self

Agency (Kartṛtva)

Vibration or Pulsation (Sphurattā)

Essence (Sāra)

Heart (Hṛdaya)

Spanda (Creative Throb)

This Para Vāk which is the same as Vimarśa, is termed as 'Parā Nāda' in the context of music.

The Parā Vāk or Parā Nāda is in the state of identity with Prakāśa or consciousness. When it manifests itself, it does so in three successive stages, called Paśyanti, Madhyama and Vai-khari in succession. In the gross sound, we find the unity of all these three stages.

The Parā Vāk or Parā Nāda is in the perfect identity with the expressible idea (or expressible sound). In the stage of manifestation, there is a gradual rise of distinction. In the first step of modification, the distinction is very subtle, so that there is faint awareness of the sound as distinct from idea. This stage is called Paśyanti. In the next step, there is simply mental awareness of the distinction. It is called Madhyama for it is a step standing between Paśyanti and Vaikhari (gross sound). In the third step, the physical distinction of sound from the idea or thought becomes clear, because the sound is physical as produced through the speech organs in the body. It is called Vaikhari. because gross sound is generated from the body (vikhire śarīre bhavā vaikhari). This concept of the three stages in manifestation of Para Vak applies both to the origin of basic speech as well as music. This explanation of para vaka is also well explained in sri sambapanchadasika which is present with the commentary of acharya kshemraja

Further more it is told in Kāmakalā Vilāsa, 

The sense of all this is that this Parāsakti who is both Prakāsa (S'iva) and Vimarsa (S'akti) and appear as the five Bhūtas (Prakāsa-Vimarsa-mayi and Pañca-bhūtātmikā), becomes by a progressive increase of Guņas the Mantra of fifteen letters, the fifteen Tithis, and is manifest as the fifteen Devatās (Devatāsvarūpini).

Further more in the commentary of 39th verse it is stated (Kāmakala vilāsa)

Āgama (Rahasyāgama) also says that Paramasiva who is the paired or united (Mithunībhūta) Prakāsa and Vimarsa brought down (Samavatārayat) all the Tantras. 

 Thus it can be told that Paramaśiva  is universal consciousness is himself all his powers.

The above explanation of Gauḍīya  Śaṅkarācārya introductory hymn is given above. 

Devī Mahānīlasarasvatī is described as one with Paramaśiva she is the power of consciousness as well as the power of bliss of the lord . She is not merely the acts of creation, destruction or preservation rather this acts are taking place in the ground of her own nature. 

She is described as complete independent awareness of lord she pervades everything right from element earth to Śiva and also she is present beyond this.

Lastly I would like to end this by adding sir arthur avalon’s precious opinion over this matter .

Sir Arthur Avalon also didn't agree with the point that Ādi Śaṅkarācārya wrote the Tārā-stotra.

In the preface of Prapañcasāra Tantra edited by Avalon he made remarks on Gauḍīya  Śaṅkarācārya's Tārā-Rahasya Vṛttikā where he said “Doubtless some writings which pass under the great name of Shamkara are not really his. I have pointed this out in connection with one of the hymns attributed to him and which I have published (1) in collaboration with my wife Ellen Avalon. So again we find the Täräpajjhatikä Stotra (which is given in the Tantrik compendium the Tantrik compendium the Tärä-rahasyavrritikā above mentioned) attributed to Shamkaracharya though the same hymn is elsewhere in another manuscript ascribed to the Atharvaniyo Upanishad”

Since there is only the dhyana swaroop stava/bhujanga prayatna Dhyāna bhedaha present in the entire text attributed to adi Shankaracharya thus definitely Avalon is referring the same hymn as Tārāpajjhatikä Stotra.

Lastly, 

The people of Khātākula should show respect to the Trika-kaula scholars, because it is largely due to them that today they are able to quote such a diverse range of scriptures beyond only the medieval Tantras.

This is especially important since their own ācāryas possess little beyond the medieval Tantric texts themselves.