Dvaita Vedānta understands the individual soul (jīva/ātman) and the supreme Brahman as two eternally distinct and irreducible realities. The soul is finite, dependent, and conditioned, whereas Brahman—identified with Viṣṇu or Nārāyaṇa—is infinite, independent, and the sole absolutely autonomous principle. This difference is not a temporary veil or a product of ignorance, but a real and unchanging distinction that persists in all states, including liberation. Both are conscious beings, yet their similarity in consciousness never erases the fundamental ontological gap between them.

The relationship is thus one of complete dependence and lordship. Brahman is the inner ruler and controller, the source of the soul’s existence, knowledge, and activity, while the jīva is essentially subordinate and reliant. This dynamic is often expressed as a servant–master relation, where the soul’s highest fulfillment lies in devoted service to the supreme Lord. Bhakti, in this context, is not merely a means but the natural and eternal orientation of the soul toward Brahman, grounded in the recognition of this dependence.

Liberation, from this standpoint, does not entail any fusion or absorption of the soul into Brahman. Even in mokṣa, the soul retains its individual identity, experiencing unending bliss through direct vision of and proximity to the Lord. The liberated soul enjoys the grace of Brahman while remaining forever distinct, never crossing the boundary between the dependent and the independent. In this way, Dvaita Vedānta preserves both the transcendence of Brahman and the enduring individuality of each soul, while binding them together in an eternal relationship of difference, devotion, and dependence.