Madhwa is the chief proponent of the Dvaita philosophy. Duality Philosophy postulates that there are in fact three irreducible separate entities,

1. Brahman - God

2. The Beings - Living

3. The Material World - Non-living

This is the empirical reality. There is no reason to doubt this experience. There is no intellectual and logical reason for unity of Absolute. It is never an apriori axiom, as many would have us think.

There is a clear distinction between the Creator and the Created - between Brahman and the Jagat. The twins that are created are the Jiva and the Ajiva - the living and the non-living. We differentiate between Paramatma (The ultimate Soul) and Jeevatma (The living soul) Both the Being and the non-being are real.

Before we go further, it is important to know what we mean by reality. Reality is that which exists in space and time. Thus Nirguna Brahman is not a reality. It is only an unknowable assumption. What we can know starts with Iswara. So are Jiva and Jada. And who is Iswara? He is Brahman who exists and therefore real and can be known by Jiva. Iswara and Jiva can act on Jada in creative process.

This is also the stand of the Western Churches of Christians.

Hari is supreme Iswara. "harih paratarah" There is none superior to Hari. Madhava do not consider the option of a Nirguna Brahma because it does not really define anything. The word Hari simply means to overcome. Iswara the Supreme Lord is the overcomer. Overcomer of what? Overcomer of sin, decay and death. He is the only one that can save. Thus the word Hari could simply mean Savior.

World is real, the Jiva are many. Thus we have three eternal entities. Iswara, Jiva and Jagat or Jada.

There is substantial difference between all these three. "tattvatah bhedah" is the one that causes sensation and perception. If there is homogenity and identity, one cannot differentiate one from the other. Jeevas and Jada are controlled by Iswara." jIvagaNA hareranucarAh" Apart from the Tatva Bheda between Iswara an Jeeva and Jada so also there is a difference in essence between Jeeva. There is gradation among the jivas. Some are superior; some are inferior. (nIcoccabhAvam gatAh)

In this system Moksha is being in the likeness of Iswara. Since Iswara is independent of the Jiva is responsible for its own actions and do not affect the condition of Iswara except through the mercy and love of Iswara.

This philosophy of dualism is basically the same as the concept of God in the Western churches.