The Vedic texts were used as mantras (incantations) for sacrifices, and people often disputed as to the relation of words in a sentence or their mutual relative importance with reference to the general drift of the sentence. There were also differences of view with regard to the meaning of a sentence, the use to which it may be applied as a mantra, its relative importance or the exact nature of its connection with other similar sentences in a complex Vedic context. The Mîmâ@msâ formulated some principles according to which one could arrive at rational and uniform solutions for all these difficulties. Preliminary to these its main objects, it indulges in speculations with regard to the external world, soul, perception, inference, the validity of the Vedas, or the like, for in order that a man might perform sacrifices with mantras, a definite order of the universe and its relation to man or the position and nature of the mantras of the Veda must be demonstrated and established. Though its interest in such abstract speculations is but secondary yet it briefly discusses these in order to prepare a rational ground for its doctrine of the mantras and their practical utility for man. It is only so far as there are these preliminary discussions in the Mîmâ@msâ that it may be called a system of philosophy. Its principles and maxims for the interpretation of the import of words and sentences have a legal value even to this day. The sûtras of Mîmâ@msâ are attributed to Jaimini, and S'abara wrote a bhâ@sya upon it. The two great names in the history of Mîmâ@msâ literature after Jaimini and S'abara are Kumârila Bha@t@ta and his pupil Prabhâkara, who criticized the opinions of his master so much, that the master used to call him guru (master) in sarcasm, and to this day his opinions pass as _guru-mata_, whereas the views of Kumârila Bha@t@ta pass as _bha@t@ta-mata_ [Footnote ref 1]. It may not be out of place to mention here that Hindu Law (_sm@rti_) accepts without any reservation the maxims and principles settled and formulated by the Mîmâ@msâ.
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[Footnote 1: There is a story that Kumârila could not understand the meaning of a Sanskrit sentence "_Atra tunoktam tatrâpinoktam iti paunaraktam_" (hence spoken twice). _Tunoktam_ phonetically admits of two combinations, _tu noktam_ (but not said) and _tunâuktam_ (said by the particle _tu_) and _tatrâpi noktam_ as _tatra api na uktam_ (not said also there) and _tatra apinâ uktam_ (said there by the particle _api_). Under the first interpretation the sentence would mean, "Not spoken here, not spoken there, it is thus spoken twice." This puzzled Kumârila, when Prabhâkara taking the second meaning pointed out to him that the meaning was "here it is indicated by _tu_ and there by _api,_ and so it is indicated twice." Kumârila was so pleased that he called his pupil "Guru" (master) at this.]