Laugakshi Bhaskara was an ancient Indian philosopher. He is famous for his Artha Sangraha, a Mimamsa text and Tarka Kaumudi, a Nyaya-Vaisheshika text. Laugakshi was the family name and he gives his name as Bhaskara Sharma. His father was Mudgala and grandfather Rudra Kaundra (vide colophon of his works). He offers obeisance to Vasudeva and Rama. Vasudeva might be the name of his teacher too.
Of his two works, Artha Sangraha, an introductory manual on Mimamsa, is more popular than the other work, Tarka Kaumudi. It had six Sanskrit commentaries, five of them written in the 20th century. A few editions with English translation and explanatory notes in other Indian languages are also available. It is widely used in Indian universities and traditional pathasala as a beginner’s manual.
The scheme of arrangement and presentation of topics in this work is common with another Mimamsa manual, Nyaya Prakasa, except for the latter being very elaborate.
His other work, Tarka Kaumudi, is a manual in Nyaya Vaisesika system. It elaborates the Vaiseshika system of categories while following the epistemology of Nyaya. But in the extraordinary perception section, he refers to the view of Sulapani Misra, a writer of digests in Dharmashastra; he can be placed in the middle of the 16th century. As for a relationship with Nyayaprakasha is concerned, the possibility of both being influenced by a common source, Parthasarathi Mishra cannot be ruled out. There is also a reference to another work, Padartha Prakasha, by Laugakshi Bhaskara.