These meditations were seen as being supported by the other elements of the eightfold path, such as the practice of ethics, right exertion, sense restraint and right view. Two mental qualities are said to be indispensable for yogic practice in Buddhism, samatha (calm, stability) and vipassanā (insight, clear seeing). Samatha is the quality of a stable, relaxed and calm mind. It is also associated with samadhi (mental unification, focus) and dhyana (a state of meditative absorption). Vipassanā meanwhile, is a kind of insight or penetrative understanding into the true nature of phenomena. It is also defined as "seeing things as they truly are" (yathābhūtaṃ darśanam). The true nature of things is defined and explained in different ways, but an important and unique feature of classical Buddhism is its understanding of all phenomena (dhammas) as being empty of a self (atman) or inherent essence, a doctrine termed Anatta ("not-self") and Śūnyatā (emptiness). This is in sharp contrast with most other Indian traditions, whose goals are founded either on the idea of an individual soul (atman, jiva, purusha) or a universal monistic consciousness ( Brahman). Vipassanā also requires an understanding of suffering or dukkha (and thus the four noble truths), impermanence (anicca) and interdependent origination.
If the meaning of yoga is understood as the practice of nirodha (mental control), then its goal is "the unqualified state of niruddha (the perfection of that process)", according to Baba Hari Dass. In that context, "yoga (union) implies duality (as in joining of two things or principles); the result of yoga is the nondual state", and "as the union of the lower self and higher Self. The nondual state is characterized by the absence of individuality; it can be described as eternal peace, pure love, Self-realization, or liberation."
According to Crangle, some researchers have favoured a linear theory, which attempts "to interpret the origin and early development of Indian contemplative practices as a sequential growth from an Aryan genesis",[note 4] just like traditional Hinduism regards the Vedas to be the ultimate source of all spiritual knowledge.[note 5] Thomas McEvilley favors a composite model where pre-Aryan yoga prototype existed in the pre-Vedic period and its refinement began in the Vedic period.
Another text which teaches yoga with an Advaita point of view is the Yoga-Yājñavalkya. This work contains extensive teachings on ten Yamas (ethical rules) and ten Niyamas (duties), and eight asanas. It also discusses a theory of nadis and prana (vital breath), and follows this with instructions on pranayama (breath control), pratyahara (sense withdrawal), meditation on mantras, meditative visualizations and Kundalini.