Dvaita Vedānta presents God as the supreme, personal Brahman, identified specifically with Viṣṇu or Nārāyaṇa, who stands as the ultimate, independent reality. This God is endowed with infinite auspicious qualities—omniscience, omnipotence, perfection, and compassion—and is utterly free from all defects. As creator, sustainer, and destroyer, God governs the entire cosmos, orchestrating the law of karma and directing all aspects of existence. Transcendent to the universe yet immanent within it, God is present as the inner controller (antaryāmin), dwelling in all beings without ever becoming identical with them. The material world can be spoken of as related to God in such a way that God pervades and transcends it, while remaining its efficient cause.

In this vision, the distinction between God, individual souls (jīvas), and matter (prakṛti) is real, eternal, and never collapses into identity. The individual self (ātman) does not become God at any stage; rather, its very nature is that of a dependent being whose highest fulfillment lies in conscious service to the Lord. Souls are always subordinate to God and rely entirely on divine guidance and control, even in their moral and spiritual striving. This dependence is not seen as a limitation but as the proper relationship between the finite and the infinite, the servant and the Lord.

Devotion (bhakti) to this personal God is upheld as the central path, since God responds to the love of devotees and bestows grace. Liberation (mokṣa) is described not as merging into an impersonal absolute, but as eternal proximity to and enjoyment of God, in which the soul experiences unending bliss in the divine presence. Even in this liberated state, the soul retains its individuality and never becomes identical with Brahman; its freedom consists in unobstructed loving service to God. Thus, the Dvaita understanding of God preserves both divine majesty and intimate relationality, affirming an unbridgeable ontological difference that nonetheless allows for the deepest possible communion.