गोविन्द भाष्य (श्रील बलदेव विद्याभूषण - अचिन्त्यभेदाभेद वेदान्त ब्रह्मसूत्र भाष्य सटीक)

various ways, such activities are called abhigamana. The collection of ingredients
such as flowers and other paraphanalia for worship is called upadāna. Worship of
the Lord in the temple is called ijya. Chanting different mantras and offering
different kinds of prayers is called sadhyāya. Meditation, or remembering the
activities of the Lord in full absorption, is called yoga. Practicing all different kinds
of worship one can attain the planets in the spiritual world known as
Vaikuṇṭhaloka. According to Śrī Rāmānujācārya, attainment of Vaikuṇṭha is the
highest perfectional stage.
The greatness of Rāmānujācārya is that he himself, and later on his disciplic
succession, ever-increasingly protested the impersonalism of Śaṅkarācārya. Still in
southern India these two parties come in conflict and generally the party belonging
to the rāmānujācarya-sampradāya is victorious.
Pañcarātra regulative principals were current before the advent of Śaṅkarācārya,
but on account of the influence of Buddha's philosophy such pañcarātra regulative
principals were stopped. Śaṅkarācārya, instead of directly re-establishing the
pañcarātra method, took shelter of māyāvāda philosophy to defeat Buddha's
philosophy. Śrī Rāmānujācārya re-established the pañcarātra, or worship.
After Śrī Rāmānujācārya is the appearance of Madhvācārya, whose doctrine is
śuddha-dvaitavāda. He very strongly established the doctrine of duality, that God,
or the Absolute Truth, and the living entities are completely different entities, on
the evidence of Brahma-sūtra or Vedānta-sūtra, as well as Bhagavad-gītā, the
purāṇas, and the Nārada-pañcarātra.
He proved duality in every stage namely that the Supreme Lord and the living
entity are two different entities. Similarly the cosmic manifestation and the
Supreme Lord are also two different entities. One living entity is different form
another living entity. In other words, each and every living entity is individual.
There is a difference between sentient and non-sentient entities, and there is also a
difference between one kind of insentient matter and another kind of insentient
matter. Madhvācārya established that two is not one, but two.
One truth is completely independent and the other truth is dependent. Lord
Viṣṇu is the supreme independent Personality of Godhead, qualified with
transcendental qualities without any material contamination. Therefore He is fully
independent. Except Lord Viṣṇu, anything else, either cosmic manifestation or
living entities, are not independent but are dependent on the Supreme Lord.
The living entities are qualitatively representations of the Supreme Lord. The
doctrine that man is made after God is accepted by Madhvācārya. The features of
man are an exact reflection of the feature of the Supreme Lord. He also accepts that
the Supreme Lord expands in multi-pleanary-portions, as well as separated-
portions called jīva-tattva. All the jīva-tattvas, or living entities, are eternally
associates of the Supreme Lord to render transcendental loving service to Him. The
living entities' knowledge is always inferior or incomplete.
The Supreme Lord and the living entities are always in the position of Supreme
and subordinate. The living entities are always subordinate. They have no
independent power. As is confirmed in Bhagavad-gītā, 5th Chapter, 15th Verse, the
Lord says that knowledge and remembrance are always given by the Supreme
Lord, as antaryāmī, or Supersoul, to the living entities. Otherwise, the living
entities have no independent power to memorize, think, or act.
In contrast to the living entity, the Supreme Personality of Godhead, Viṣṇu, is