Madhvacharya (13th century) established Dvaita (strict dualism) in direct opposition to Shankara's non-dualism. Dvaita posits eternal, real distinction between God (Vishnu), individual souls, and material world. It teaches Pancha-bheda (five-fold difference): God-soul, God-matter, soul-soul, soul-matter, matter-matter—all permanently distinct. God is utterly transcendent; souls are eternally dependent, never becoming God. Madhva accused Shankara of being a disguised Buddhist undermining Vedic theism. For Dvaita, hierarchy is real and eternal—souls are categorized as eternally liberated (mukti-yogya), eternally bound (nitya-samsarin), or destined for hell (tamo-yogya). Liberation is not realizing identity with God but achieving nearness to Vishnu while maintaining distinction. Devotion (bhakti) is only path. Advaita rejects permanent dualism as incomplete understanding arising from ignorance. The appearance of separate souls and God arises through limiting adjuncts (upadhis), like space appearing divided by pots. When pots break, space is revealed as one. Similarly, when ignorance is destroyed, Atman-Brahman identity is recognized. Permanent dualism would make liberation impossible—if separation from Brahman is real and eternal, one remains forever bound. Only non-dualism offers complete freedom. The passionate debates between these schools enriched Indian philosophy for centuries, with each school sharpening its arguments against the others.