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ಶ್ರೀ ಶ್ರೀ ಸತ್ಯಾತ್ಮ ತೀರ್ಥ ಶ್ರೀಪಾದಂಗಳವರು, ಶ್ರೀ ಶ್ರೀ ವಿಶ್ವೇಶ ತೀರ್ಥ ಶ್ರೀಪಾದಂಗಳವರು, ಶ್ರೀ ಶ್ರೀ ಸುಭುದೇಂದ್ರ ತೀರ್ಥ ಶ್ರೀಪಾದಂಗಳವರು ಮತ್ತು ಶ್ರೀ ಶ್ರೀ ಕೇಶವನಿಧಿ ತೀರ್ಥ ಶ್ರೀಪಾದಂಗಳವರ ಆಶೀರ್ವಾದಗಳೊಂದಿಗೆ
 
Madhwachar  Dvaita  is  a  school  of  Vedanta  founded  by  Sri Madhwacharya  or Ananda Tirtha (1238 -1317). Dvaita stresses dualism or a strict distinction between PARAMATMA, the Supreme soul and JEEVATMA, the individual souls.

                              Dvaita speaks about two separate realities. The first and the foremost important reality is that of VISHNU or PARAMATMA. He is the absolute truth of the universe and he is the independent reality. The second reality being dependent is equally real and has its own separate essence such as INDIVIDUAL SOUL or JEEVATMA, MATTER, etc. Hence PARAMATMA or GOD takes on a personal role and is seen as a real eternal entity that governs as well as controls the universe.

                              The essence of Dvaita philosophy is that the world is real as well as God, the creator of this world. There is an obvious difference between the ordinary soul or Jeevatma who experiences sorrow in this world and the omnipotent God or Paramatma. Hence the ordinary soul in no way identical to the Divine.  Dvaita also speaks about the difference between matter and God, matter and Jeeva, among individual souls (Jeevatma).

                              According to Madhvacharya, VISHNU or the Supreme soul is endowed with attributes. To him, Vishnu was the supreme one and the primary object of worship, while the demigods were regarded as subordinate to him. The demigods and others were graded, with Vishnu being eternally above them and VAYU, the god of life, being the next highest . It is said as –  “HARI  SARVOTTHAMA VAYU  JEEVOTTHAMA”                            

Sriman Madhvacharya very aptly says in one of his doctrines-

 About DVAITA SIDDHANTA

“If you feel there is no God, how do you explain as to why you cannot free yourself from the limitations on Earth? And if you feel you are the one in control of everything in this world, then how come you do not enjoy happiness always and are also subject to sorrow, distress and pain?”

Hence these lines rightly speaks about the differences between the Supreme Soul and the Individual Soul, at the same time speaks about Atheism. Dvaita philosophy establishes the supremacy of God and throws light on the path of devotion. The very thought that world is real helps in preventing escapism. It motivates one to perform his duties sincerely and with more willingness. So Dvaita philosophy is relevant even in today’s world.