According to Śrī Madhvācārya’s Tattva-vāda philosophy, the Supreme Being is Viṣṇu or Nārāyaṇa. Every follower of the Madhvā school should have a firm belief in the Pañca-bheda — five real and eternal distinctions:
the distinction between the Supreme Being and the individual soul,
between spirit and matter,
between one jīva and another jīva,
between the jīva and matter,
between one piece of matter and another.
Although the forms are constantly changing, sometimes manifested and sometimes not, the phenomenal world itself is real and eternal.
य एषां पुरुषं साक्षादात्मप्रभवमीश्र्वरम्
न भजन्त्यवजानन्ति स्थानाद् भ्रष्टाः पतन्त्यधः॥३॥
ya eṣāṁ puruṣaṁ sākṣādātma-prabhavam īśvaramna bhajanty avajānanti
sthānād bhraṣṭāḥ patanty adhaḥ
“Anyone who does not render service and neglects his duty unto the primeval Lord, who is the source of all living entities, will certainly fall down from his constitutional position.”
— Śrī Camasa (SB 11.5.3)
This is an excerpt from my book Basic Bhagavad Gita.
