<p>This article interprets the Advaita of Śaṃkara through the twin lenses of non-action (<i>naiṣkarmya</i>/<i>niṣkriyatva</i>) and grammatical reason exemplified in nominal co-reference, or <i>sup-sāmānādhikaraṇya</i> (<i>tulyanīḍatva</i> in Advaitic parlance). Approaching Advaita as a discipline of sentential analysis (<i>vākyaśāstra</i>), it shows how the core event of self-knowledge (<i>ātmajñāna</i>) is constituted as a set of quasi-grammatical operations. The argument takes the form that the alleged identity of self and Brahman, whose understanding is key to liberation in Advaita, is simply the grammatical identity of nominal co-reference. Co-reference appeals to a distinct model of linguistic meaning challenging the presence and paradigmaticity of what the author identifies as Sanskritic action-centrism (<i>kriyāparatva</i>) in the theoretical apparatus of various philosophers, grammarians, and hermeneuts. This paradigm operates with actional analyses, dynamic relations, futurity, and productivity as the methodological and thematic postulates of theory. It is against such an action-centric paradigm that nominal co-reference carves out an alternative mode of thinking and theorizing the subject and world, replacing actional and predicative <i>relations</i> with <i>identities</i> as the proper subject matter of grammar and philosophy. In other words, action and actional categories constitute the intellectual horizon against which Advaita articulates an alternative grammar of Being construing verbal and sentential meaning in radically new terms. Ultimately its views on co-reference determine its conception of God. Advaita’s philosophical and theological foci may thus be seen as resting on what are primarily grammatical intuitions, but which invert the very premises of Sanskritic action-centrism.</p>