The concept of Sesatva in Vaishnava theology means subordination. It is not a new idea that has been exclusively propounded by Vaishnava theology. It is in fact evolved out of the concept of sarira or body referred to in the Antaryami Brahmana of the Brhadaranyaka Upanishad. The famous passage in this Upanishad has described all the entities in the universe, both non-sentient as well as sentient, starting from the five physical elements and culminating in the soul as the sarira of the Paramatman. The term sarira is defined by Ramanuja, in order to make it applicable to all the twenty-two entities enumerated in this Upanishadic passage, as that substance which is wholly supported and controlled by a spiritual Being and that which exists as entirely dependent on that Being.

In other words, all sentient and non-sentient entities including the jivas constitute the sarira or body of Ishwara in the technical sense that the former are wholly dependent on the latter for their existence; they are completely controlled by Ishwara and they subserve the purpose of the Supreme Being. This is how the concept of Sesatva is explained.

Three concepts are used to explain the organic relationship that exists between Brahman and the universe of cit and acit. These are: adhara-adheya (the sustainer and the sustained), niyanta-niyamya (the controller and the controlled) and the sesi-sesa (the Supreme Lord and the dependent). Jiva in relation to Paramatman is adheya, niyamya and sesa. It is out of this threefold character of the concept of sarira that the Vaishnava theology has formulated the theory of jiva as nirupadhika sesa.