GRANTH SRĪ GURMAT NIRṆAYA SĀGAR by Puṇḍit Tārā Siṅgh Narotam is a pioneer work on Sikh theology and philosophy. Completed in 1934 Bk/AD 1877 and published in 1955 Bk/AD 1898 by Būṭā Siṅgh at the Anglo-Sanskrit Press, Lahore, the book is written in the Gurmukhī script and, in its printed form, contains at the end some tracts as well. These tracts include Prīkhiā Prakaran, Akāl Mūrati Darshan and Vāhigurū Sabadārth. The book deals with points such as the status of the Gurū Granth Sāhib as revelation, the need of a ṭīkā or exegesis, the philosophy of bhaktī, the doctrine of avatār or incarnation and Gurū Nānak as an avatār, the rahit or Sikh code of conduct, Sikh ethics, the relevance of rites and rituals and the importance of Gurū in the Sikh tradition. Another important point that the book makes is that Sikhism is a distinct and separate faith and not just a sect of Hinduism.