The arguments against the existence of Īśvara that are advanced by Śālikanātha’s Prakaraṇapañcikā are quite peculiar and cryptic, due to both the idiosyncratic nature and opaque style of Śālikanātha’s writing. This has contributed to the difficulty in identifying the actual nature of the views that Śālikanātha opposes. This article analyses the framework by which Śālikanātha interrogates the concept of Īśvara and discusses the possible sources of his arguments. It shows, contrary to the conclusions of past scholarship, that considerations of both (...) Nyāya and Vaiśeṣika sources are certainly apparent in Śālikanātha’s formulation of his critique of Īśvara. This paper also discusses the possible sources from which Śālikanātha derives the notion of Īśvara as the creator of the Vedas. It concludes that rather than any Nyāya or Vaiśeṣika sources, it is most likely that Śālikanātha derives this notion of Īśvara from Kumārila, who potentially has Yoga opponent in mind. (shrink)