Anandatirtha · Purnaprajna
God (Vishnu), souls, and matter are eternally and absolutely distinct. The relationship is one of complete dependence (paratantrya) — every soul, every atom, depends on Vishnu for its being.
Reality has five eternal differences (panchabheda): God-soul, God-matter, soul-soul, soul-matter, matter-matter. Souls are individually graded — some destined for liberation, some for endless cycling, some for darkness — a doctrine unique to Madhwa within Vedanta. Bhakti directed at Vishnu (with Vayu as His chief intermediary) is the only path to liberation; even at moksha, the soul retains its individual identity and serves God as a junior person serves a senior.
The eight Udupi mathas (Pejavara, Palimaru, Adamaru, Krishnapura, Puttige, Shirur, Sodhe, Kaniyooru) continue active service today. Pejavara Matha is currently among the most visible. The Akhila Bharata Madhwa Mahamandala publishes scholarly editions.