Advaita Vedanta is the non-dualistic school of vedanta primarily explicated by Samkara. The purpose of this study is to undertake an analysis of the epistemological issues inherent in the Advaita Vedanta theory of the Knowing and the known to explicate their twotiered theory of knowledge from a phenomenalistic perspective and at the same time to make sense of the overarching unity that prevails over the duality and division. The interpretation and analysis is based on Dharmaraja`s Vedanta Paribhasa and its commentary Paribhasa Prakasika. The theory of perception of the text of VP is Gupta`s primary focus. The present work also includes a translation of the perception chapter of the text of VP and a free reconstruction of the gloss provided on it by PP. Additionally the book contains extensive critical notes clarifying some of the complex ideas contained in VP and PP.