Within Dvaita Vedānta, the central vision is of a single, supreme, personal God—Brahman identified with Viṣṇu—who alone is absolutely independent and ultimately worthy of the highest devotion. This supreme reality stands apart as unique and unsurpassed, while everything else, whether individual souls or other divine beings, is ontologically distinct and dependent. The relationship is one of radical difference and hierarchy: the one Lord is sovereign, and all other realities exist in subordination to that sovereignty. Such a structure of thought orients the seeker toward a singular, ultimate object of worship rather than a collection of equally ultimate deities.

At the same time, Dvaita Vedānta does not deny the existence of many other deities and spiritual beings; it simply places them within a graded order under the supremacy of Viṣṇu. These beings, including other gods, are not illusions, nor are they equal rivals to the supreme Brahman; they are real, but derivative and dependent. The individual self (ātman) and the material world are likewise eternally distinct from Brahman, yet sustained by that one supreme source. For a practitioner shaped by this vision, spiritual life centers on recognizing utter dependence on this single Supreme Being and directing devotion exclusively toward that transcendent yet personal Lord.

Because of this clear affirmation of one supreme, independent God who stands above all other beings, Dvaita Vedānta is best understood as a form of monotheism. It may be described as a hierarchical or qualified monotheism, in which many subordinate divine beings are acknowledged, but none share the absolute status of the one Brahman. The dualistic framework—preserving the eternal distinction between the worshipper and the worshipped—serves to sharpen, rather than dilute, this monotheistic orientation.