Dvaita Vedanta presents a vision of reality in which distinction is not a temporary veil but an eternal principle. At its heart stands a clear and uncompromising dualism between Brahman, understood as the supreme, independent, personal God (identified with Vishnu), and the individual souls, or atmans, which are real yet dependent. This school maintains that the soul never becomes identical with Brahman; its nature is always distinct, limited, and contingent upon the divine. The material world, or prakriti, is likewise affirmed as real and distinct from both God and the individual souls, rather than being treated as illusory or merely apparent.

A central doctrinal expression of this outlook is the teaching of the fivefold difference, or pancha-bheda. This doctrine articulates enduring distinctions: between individual souls and Brahman, between Brahman and matter, between one soul and another, between souls and matter, and among material entities themselves. These differences are not seen as errors in perception to be overcome, but as the very structure of existence. Thus, Dvaita Vedanta portrays a universe composed of multiple, hierarchically ordered realities, all grounded in and dependent upon the supreme reality of Vishnu.

Within this framework, liberation (moksha) is conceived not as fusion or absorption into Brahman, but as eternal, blissful proximity and service to the divine. The liberated soul remains distinct, enjoying unending communion with Brahman while never losing its own identity. Devotion (bhakti) and the grace of Brahman are regarded as indispensable means to this state, while knowledge alone is not considered sufficient. The path, therefore, is one of deepening relationship rather than dissolution of individuality, a movement toward God that perfects difference rather than erasing it.