the Lingāyats base their opinion on a Sanskrit work, the Paramarahasya, and give the following account: —" When the God Shiva wished to people the earth, he created from his mouth five acharyas, namely, Marula Radhyacharya, Ekoranadhyacharya, Revanaradhyacharya, Panditaradhyacharya and Vishvaradhyacharya. These five acharyas propagated the Lingāyat portion of mankind. Each of them founded a gōtra, namely, Bhringi, Vīra, Vrisha, Skanda and Handi, and their five seats are Shrishaila, Kollipaki, Ujjaini, Kashi and Balihalli."
A third account prepared specially in connection with the census of 1901 begins by controverting the common opinion that Basava founded the Lingāyat religion, that it was in origin anti-Brāhmanical, and that it abolished caste distinctions. The account continues as follows."A little enquiry will clearly show that it was not Basava who founded the religion, but that he only revived the previously existing and ancient religion; that it is not anti-Brāhmanical, but that it protests against the efficacy of animal sacrifices, and that the religion itself is founded on the authority of the Vēdas, treating of animal sacrifices just as the Shri Vaishnav and Mādhva religions have rejected certain portions and adopted certain others of the Vēdas. Consequently it is incorrect to say that the Vīrshaivs reject the authority of the Vēdas." The writer maintains that caste distinctions are not foreign to the nature of Lingāyatism, and asserts that they have always existed. According to him, the orthodox theory is that, when Brahma was ordered to create the world, he requested Siva to teach him how to, whereupon Siva created aprakruts. Brahma created the world from the five elements of nature, and produced the prakruts. The Lingāyats are
