Dvaita Vedānta portrays the link between ātman and Brahman as a relationship of eternal and irreducible difference. The individual self and the Supreme Reality—identified with Viṣṇu or Nārāyaṇa—are both real, conscious entities, yet they are never identical and never become one. Brahman alone is fully independent (svatantra), while every ātman is dependent (paratantra) for its very existence, power, and experience. This dependence is not a temporary condition to be overcome but an everlasting feature of reality. Thus, the metaphysical landscape is one of genuine plurality, where distinction is not a veil but the very texture of being.

Within this framework, the relationship is often understood in terms of lord and servant, or possessor and possessed. The ātman is inherently subordinate, oriented by its very nature toward service and devotion to Brahman. This devotional stance is not merely an ethical ideal but the proper expression of the ontological order: Brahman as sovereign and the soul as governed. Although both share the characteristic of consciousness, Brahman possesses infinite, unsurpassed qualities, while the soul’s qualities are finite and limited. The hierarchy is therefore not only one of power but also of intrinsic excellence.

Dvaita further articulates this vision through the doctrine of real, eternal differences, including that between God and souls, God and matter, souls and matter, one soul and another, and one piece of matter and another. These distinctions are not illusions to be dissolved by higher knowledge; they endure even in the highest spiritual attainment. Liberation, accordingly, is not a fusion of identities but a state in which the soul comes into blessed proximity with Brahman, beholding and enjoying the Supreme through divine grace. The liberated ātman remains forever distinct, experiencing unending bliss in conscious dependence and loving service, without ever becoming Brahman or losing its individuality.