Dvaita philosophy was propounded by Madhavacharya who was a Vaishnavite whose one aim was to confute the theory of Maya or unreality of the world and establish the doctrine of Bhakti or love and faith on a secure basis.

In contrast to Shankara’s Non-dualism and Ramanuja’s qualified Non-dualism, Madhavacharya postulates five eternal distinctions or individualities viz.

(i) Distinction between god and an individual spirit

(ii) God and the inanimate world

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(iii) The individual spirit and the inanimate world

(iv) One individual spirit and another

(v) One inanimate object and another.

The Madhavas follow the method of Vaisheshikas and divide all existing things into categories of substance, qualities etc.

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God or the Supreme self possesses an infinite number of qualities and his functions are eight viz. (i) creation (ii) protection (iii) dissolution (iv) controlling all things (v) giving knowledge (vi) manifestation of himself (vii) tying beings down to the world (viii) redemption.

Lakshmi is independent of God. She is eternal and blessed like the supreme soul and is his consort. All knowledge emanates from Paramatma, whatever the means by which it is acquired.

Direct perception is possible for everyone and can be achieved by various means like Vairagya, equanimity, self-control, acquaintance with the lore, attendance on Gupj or perceptor and acquisition of knowledge from him, reflection on what has been taught, devotion and love of God.

Dvaitaa, doctrine is simply theistic and identifies the Supreme God with Narayan or he is generally designated as Vishnu. Madhwa earned the title of Poorna Prajna. Madhwa’s philosophy is realistic in absolute sense.

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He propagated ‘Yathar-Vada’. According to him the senses which help us to know, are seven and not five, Manas and Saksin are the remaining two instruments and through which things are known. The concept of Saksin as the seventh principle is a distinctive feature of Dvaita philosophy