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Dvaita

The third school of Vedanta called the Dvaita school was founded by Madhvacharya (1199–1278 CE). It is regarded as a strongly theistic philosophic exposition of the Upanishads. Madhvacharya, much like Adi Shankara claims for Advaita, and Ramanuja claims for Vishishtadvaita, states that his theistic Dvaita Vedanta is grounded in the Upanishads.

According to the Dvaita school, states Fowler, the "Upanishads that speak of the soul as Brahman, speak of resemblance and not identity". Madhvacharya interprets the Upanishadic teachings of the self becoming one with Brahman, as "entering into Brahman", just like a drop enters an ocean. This to the Dvaita school implies duality and dependence, where Brahman and Atman are different realities. Brahman is a separate, independent and supreme reality in the Upanishads, Atman only resembles the Brahman in limited, inferior, dependent manner according to Madhvacharya.

Ramanuja's Vishishtadvaita school and Shankara's Advaita school are both nondualism Vedanta schools, both are premised on the assumption that all souls can hope for and achieve the state of blissful liberation; in contrast, Madhvacharya believed that some souls are eternally doomed and damned.