Madhva holds that,
though the universe is filled with jivas, no two jivas are alike in character. Though they
are all of atomic size, they are essentially different from one another and belong to two
different grades even in their enjoyment of bliss after moksa. Madhava accepts Ramanuja's
classification of souls into nitya, mukta and baddha.
he further classifies the third group of jivas who are in bonds into: (I) those who, being
of sattvika nature, are pre-ordained for salvation (ii) those who, being of rajasa nature,
are pre-ordained to wander for all time in the labyrinth of samsara and (iii) those who,
being of Tamasa nature, are pre-ordained to suffer in eternal darkness. Lastly, according
to Madhva souls can obtain salvation only through the grace of God. And that grace is
bestowed on the worshipper only through the mediator Vayu, the son Visnu.
Other systems of philosophy which similarly emphasize Bhakti
and which centre round the worship of Visnu or His great incarnation, Krsna, are those of
Visnusvami, Nimbarka, Vallabha and Caitanya. While Visnusvami's system is dualistic like
Madhva's, Nimbarka's system is known as Dvaitaadvaita or dualistic monism because he holds
that the relation of God to the soul and the world is one of identity in difference
(bhedaabheda). The soul and the world are different from God since they possess qualities
different from those of God.