The most prominent thinker associated with the Advaita Vedanta school is Adi Shankaracharaya, but he wasn't the founder of Advaita; Adi Shankaracharaya's guru Govinda and Govinda's guru Gaudapada were also Advaitins. As I discuss in this question, Gaudapada is famous for his Karika or commentary on the Mandukya Upanishad, which you can read here.
In chapter 2 of the Mandukya Karika, Gaudapada says that although Brahman is the ultimate reality, people of different philosophical schools conceive reality as a variety of different things due to their Avidya. In particular, he says this:
pañcaviṃśaka ityeke ṣaḍviśa iti cāpare |
ekatriṃśaka ityāhurananta iti cāpare ||
Some say that the Reality consists of twenty-five categories, others twenty-six, while there are others who conceive It as consisting of thirty-one categories and lastly people are not wanting who think such categories to be infinite.
Let me explain what Gaudapada is saying (as described in Anandagiri's Tika or subcommentary). Kapila's Samkhya school believes in 25 Tattvas or elements: 24 evolutes of Prakriti (matter/energy) along with Purushas or souls. Patanjali's Yoga school believes in 26 Tattvas because it adds Ishwara or the supreme being to the Samkhya worldview. The Pashupata sect of Shaivism believes in 31 Tattvas, because it adds 6 evolutes of Prakriti to the Samkhya worldview, most prominently Kala or time. And although Gaudapada doesn't mention it, followers of the Shaiva and Shakta Agamas believe in 36 Tattvas, because they add five more Tattvas to the Pashupata worldview, most prominently various types of Mala or impurity.
But I'm interested in the part in bold. My question is, what school of philosophy believes in an infinite number of Tattvas?
And does this school believe in an infinite number of evolutes of Prakriti, or does it believe in finitely many evolutes of Prakriti and infinitely many non-Prakriti elements, similar to Purusha and Ishwara? Do any commentaries on Gaudapada's Karika shed light on this? As I noted above Anandagiri's Tika discusses other parts of the verse but not the infinite Tattvas part.