Anubhashya of Vallabhacharya is a commentary on Brahma Sutras of Badarayana. Vallabhacharya is the founder of Pushtimarg and the corresponding school of philosophy known as Shuddhadvaita. Vallabhacharya completed this work till sutra 3.2.33 (the remainder was completed by his son Vitthalnath), and it is the most important philosophical work of Vallabhacharya.
Anubhashya is largely pramana, often in the strictest sense of providing formal philosophical proof for the doctrines of Shuddhadvaita.
The composition of this commentary elevated Vallabhacharya into the rarefied elite of Hindu philosophical thinkers. Throughout, he argues his position that the jiva (individual self) is inseparable from God in his manifestation of Akshara Brahman, but thoroughly dependent on his grace. Thus, he advocates a Supreme Deity both sakara (manifest) and nirakara (unmanifest).
Vallabhacharya argues that the fruit of devotion is attainment of the Supreme God Himself, while the fruit of knowledge is the lesser state of moksha (liberation) gained through the attainment of the abstract absolute, a less personal aspect of God. Those oriented towards liberation rather than devotion, a result of their personal svabhava (nature) and adhikara (eligibility), can ultimately obtain sayujya (union) with this Akshara Brahman, but cannot enter into nityalila, participation in and observation of God’s spontaneity and creativity, either after death or in this life in the form of nirodha. Views such as these are unique to commentaries on Brahma Sutra.