Dr. Divatia deals with the rise and growth of Idealistic thought from the Vedic times till the final establishment of Drsti-Srsti-Vada in the Kevaladvaita Vedanta vis-a-vis the Srsti-Drsti-Vada of the same school.

The development of Drishti-Srishti-vada from its emergence till its establishment has been systematically presented in this book entitled Idealistic Thought in Indian Philosophy. The author has attempted to show how the Idealistic thought of a primary stage reached its acme step by step. The book explains what Idealism signifies in its different shades with special reference to the Idealistic schools of Indian philosophy and also speaks about the rise and growth of Idealisitc thought from the Vedic times till the final establishment of Drishti-Srishti-vada in the Kevaladvaita Vedanta vis-a-vis the Srshti-Drishti--vada of the same school. Drishti-Srishti-vada of the Kevaladvaita Vedanta represents the culmination of Idealistic thought. Idealism, rooted in the Upanishadic era, reached its zenith in the Drishti-Srishti-vada and was finally established in the sixteenth century A.D. by Prakashananda. Drishti-Srishti-vada totally denounces the reality of the wordly phenomena and puts them on a par with the dreaming world. This theory emphasiges that the world of appearance has no substantiality but exists only when it is perceived. In other words srishti and drishti are both identical. Drishti-Srishti-vada multifies the unapprehended existence of the world and is an unique theory of solving the riddle of the world of appearance, even while upholding the Absolute Reality of the ultimate Reality.