Dvaita Vedānta, as articulated in the tradition of Madhvacharya, speaks of reality in terms of a fundamental duality. At the heart of this vision stands Brahman, identified with Vishnu, the supreme, independent reality (svatantra). Brahman exists by its own nature, is the ultimate cause, controller, and sustainer of all that is, and remains eternally distinct from everything else. This independent reality is not merely one principle among many, but the singular, sovereign ground upon which all other existence rests.

In contrast to this stands the realm of dependent reality (paratantra), which comprises all other entities. This dependent order includes the individual souls (jīvas) and the material world (jagat or prakṛti), both of which are real yet entirely reliant on Brahman for their existence, knowledge, and activity. Though dependent, these souls and the world are not illusory; they possess their own distinctness and are never absorbed into or identified with Brahman. Thus, Dvaita Vedānta recognizes two fundamental and eternal orders of reality: the independent reality of God, and the dependent reality of souls and the cosmos, bound together in an unending relationship of difference and dependence.