Description
Madhva, the founding figure of the Dvaita system of philosophy, states the major tenets of his philosophical system in a nutshell in his Mahabharata tatparyanirnaya 1.70-71. Madhvaís is the first of those systems labeled ìVedantaî to espouse such a sweeping set of distinct kinds of real entities.
Notably, the Advaita system of Samkara denied any differences at all, labeling all such distinctions at best anirvarcaniya, impossible to speak of consistently.