The basic tenet of MadhwaAcharya's philosophy popularly known as
"Dvaita Vedanta" is that God is the Supreme Reality.
He is the highest form of perfection , full of infinite
auspicious attributes free from all limitations or defects and
overlord of everything else in the universe. In support of this
basic tenet God is looked upon as an absolutely independent
being, quite different from the finite individual souls and
material entities created by Him.The term Dvaita is employed to
indicate this difference between God's infinite perfection and
the finiteness of everything else. Further more , this universe
real and the finite beings comprising the universe are subject
to a sytem of gradation, beginning with the Goddess Laxmi( the
creatrix of the universe and the consort of the Supreme God
called Narayana ) followed by other minor gods, seers, human
beings and undivine beings.The rank of any soul in this scheme
of gradation depends on the degree of its devotion to God.
Sincere devotion to God aided by a critical and dispassionate
understanding of His Supremacy through incessant study of
sciptures and other spiritual disciplines is the path of
salvation to individual souls.