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In early to mid 20th century literature, the etymology of Lokayata has been given different interpretations, in part because the primary sources are unavailable, and the meaning has been deduced from divergent secondary literature. The name Lokāyata, for example, is found in Chanakya's Arthashastra, which refers to three ānvīkṣikīs (अन्वीक्षिकी, literally, examining by reason, logical philosophies) – Yoga, Samkhya and Lokāyata.  

In early to mid 20th century literature, the etymology of Lokayata has been given different interpretations, in part because the primary sources are unavailable, and the meaning has been deduced from divergent secondary literature. The name Lokāyata, for example, is found in Chanakya's Arthashastra, which refers to three ānvīkṣikīs (अन्वीक्षिकी, literally, examining by reason, logical philosophies) – Yoga, Samkhya and Lokāyata.  

In 8th century CE Jaina literature, Saddarsanasamuccaya by Haribhadra, Lokayata is stated to be the Hindu school where there is "no God, no samsara (rebirth), no karma, no duty, no fruits of merit, no sin."

In 8th century CE Jaina literature, Saddarsanasamuccaya by Haribhadra, Lokayata is stated to be the Hindu school where there is "no God, no samsara (rebirth), no karma, no duty, no fruits of merit, no papa."

The Buddhist Sanskrit work Divyavadana (ca. 200–350 CE) mentions Lokayata, where it is listed among subjects of study, and with the sense of "technical logical science". Shantarakshita and Adi Shankara use the word lokayata to mean materialism, with the latter using the term Lokāyata, not Charvaka. The terms Lokayata and Brhaspatya have been used interchangeably for the Charvaka philosophy of materialism.

The Buddhist Sanskrit work Divyavadana (ca. 200–350 CE) mentions Lokayata, where it is listed among subjects of study, and with the sense of "technical logical science". Shantarakshita and Adi Shankara use the word lokayata to mean materialism, with the latter using the term Lokāyata, not Charvaka. The terms Lokayata and Brhaspatya have been used interchangeably for the Charvaka philosophy of materialism.

# Since the Charvaka admitted only the immediate evidence of the senses, it accepted only four elements ('''''bhutas''''') – earth, water, fire, air; and denied the fifth the '''''akasha''''', space.It also refused to accept the idea of a soul or an atman as a surviving entity, for the reason their existence cannot be perceived.

# Since the Charvaka admitted only the immediate evidence of the senses, it accepted only four elements ('''''bhutas''''') – earth, water, fire, air; and denied the fifth the '''''akasha''''', space.It also refused to accept the idea of a soul or an atman as a surviving entity, for the reason their existence cannot be perceived.

# Since memory, feelings, senses and life exist only in body, and not outside the body, they are simply attributes of body.  

# Since memory, feelings, senses and life exist only in body, and not outside the body, they are simply attributes of body.  

# The theory of action cannot be proved. There is no result of good or bad actions. Who knows for certain that next birth and next world exist ? Who knows that good and bad actions result in happiness and unhappiness ? We daily experience that sinful persons prosper and enjoy in this world.  

# The theory of action cannot be proved. There is no result of good or bad actions. Who knows for certain that next birth and next world exist ? Who knows that good and bad actions result in happiness and unhappiness ? We daily experience that papi (पापी) persons prosper and enjoy in this world.  

# Nature alone is responsible for all happenings without any God. World is self -existent. '''''savabhavamjagathahkaaranamaahu''''' – the evolution is caused by natural laws ('''''svabhava''''' – inherent nature); and there is no need to look for a cause beyond nature ('''''nimtta-tara-nirapeksha''''').

# Nature alone is responsible for all happenings without any God. World is self -existent. '''''savabhavamjagathahkaaranamaahu''''' – the evolution is caused by natural laws ('''''svabhava''''' – inherent nature); and there is no need to look for a cause beyond nature ('''''nimtta-tara-nirapeksha''''').

# Only this perceptible world is real, rest is unreal. Body is life. There is no other life after the death of body. As regards Moksha, it remarked that death is the only liberation- '''''Maranameva mokshaha'''''.

# Only this perceptible world is real, rest is unreal. Body is life. There is no other life after the death of body. As regards Moksha, it remarked that death is the only liberation- '''''Maranameva mokshaha'''''.