Dvaita Philosophy is an outshoot of the Vedanta Philosophy of ancient India. Dvaita (meaning dualism) Philosophy was propounded by Madhwacharya
in the 13th century. Dvaita Philosophy proclaims that God and souls are different entities. Dvaita Philosophy is opposed to the Advaita Philosophy
which believes in Monism (Non-dualism).
Dvaita or Dualistic philosophy is also known as Bheda-vāda, Tattva-vāda, and Bimba-pratibimba-vāda. According to dvaita philosophy, souls are eternal but are not created by God, as in other systems of Vedanta or as in the Semitic religions. The souls are dependent on Vishnu and co-exist with Him eternally, supported by His will and entirely controlled by Him. Madhwacharya's doctrine differed significantly from traditional Hindu beliefs in the concept of eternal damnation. To him, souls belong to three classes, one class which qualify for liberation, Mukti-yogyas, another subject to eternal rebirth or eternally transmigrating due to samsara, Nitya-samsarins, and a class that is eventually condemned to eternal hell or Naraka, known as Tamo-yogyas. No other Hindu philosopher or group of Hinduism maintains such beliefs since it is accepted that souls will eventually obtain moksha, eventhough it may be after millions of rebirths.