The philosophy of `Dvaita` was formulated by Sri Madhava in the 13th century. Dvaita simply means `dualism.` according to the Dvaita School there is a difference between the self and the Supreme power. Madhava advocated the belief that Lord Vishnu is the only "Brahman" in the universe and the absolute force. All other gods and goddesses are His subordinates. However, the philosophy does point out differences between Vishnu and the self; self and matter; Brahman and matter and several selves. Despite the differences there is a distinct relationship between all these, as the Lord desires it. Nothing on this earth can survive without His will.

Together with Adi Sankara`s Advaita and Ramanuja`s Vashistadvaita, Madhava`s Dvaita principle forms a comprehensive philosophy of the Vedantic tradition.

According to Madhava`s philosophy, matter and soul, time and space are all dependent realities, which exist by the will of God. The Upanishads express this truth by saying that Brahmin is the real of the "reals" (sarvasya satyam) and that everything here is aitadatmyam - has the Supreme Being for its source and sustaining principle. The object of philosophy is not merely to enable him to realize the distinction between the real and the unreal (satya and anrita) but to make him realize the profound significance of the distinction between what is swatantra (independent) and what is paratantra (dependent). To serve this purpose knowledge only can be useful as it can put an end to bondage and suffering.

Other philosophers have tried to classify reality in other ways, such as positive and negative (bhava and abhava), sentient and insentient (chetana and achetana), living and non-living (jivas and ajiva), matter and mind, real and unreal, but they apparently failed to point out path through which man will be able to realise `moksha.`

The second important point of Madhava`s teaching is that the Supreme Being (God, Brahman, Paramatman or Bhagavan) cannot be a mere abstraction but is a perfect personality of infinite and auspicious attributes of perfection.

The attributes of God are one with this personality and are not separable from it. To speak of God and His divine nature and attributes is only a distinction of reference and not of essence.

His teaching is that humanity should work hard for its salvation and that work should be treated as the worship of God and offered to him in prayerful dedication and is based on the teachings of the Bhagvad Gita and that Karma Yoga is the path for mortals.