According to Nimbarka's Dvaitadvaita, Brahman is the highest reality. Brahman is a personal God. There is nothing equal or superior to him. Due to his greatness, nature and qualities he is known as Brahman. He is considered as beyond any limit. Brahman is considered as the sole cause of creation, maintenance and destruction of the Universe.
Brahman is material cause and the efficient cause. It enables its natural shaktis that needs to be manifested in gross forms. It is the efficient cause as it unites the individual souls with their respective fruits of actions and means of enjoyments. There are two types of Brahman discussed by Nimbarka. Brahman is considered as eternal and great which is one aspect and the other aspect is the abode of infinite beauty and intimate connection with the soul.
Brahman has several attributes and has four forms (Vasudeva, Sankarsana, Pradyumna, and Aniruddha) and appears under various incarnations like Matsya, Kurma and so on.
The individual soul is of the nature of knowledge. Jiva is the knower and he can be knowledge and the possessor of knowledge. There is a difference and a non-difference between the dharmin and dharma. The extreme similarity between them implies a non-perception of their difference.
The jiva is also considered as ego. This persists in the state of deep sleep and in the state of liberation. It belongs to the Parabrahman also. The jiva is also active. No matter in whatever condition it is this quality is persistent. The jiva is also enjoyer. For knowledge and activity the jiva depends on Hari. Jiva is atomic in size and omni-present.
There are three types of Achit: prakrta, aprakrta and kala. Prakrta is derived from Prakriti, is the primal matter. Aprakrta is something which is not the product of prakriti. Prakriti is the primal matter and it consists of three qualities of sattva, rajas and tamas. The true form of Jiva is distorted and obscure due to his contact with karma. In order to achieve deliverance jiva has to start with a full submission to the soul. This is Mukti. Nimbarka speaks of four methods of sadhanas: Karma, Vidya, Upasana and Gurupasatti.
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