Basic tenets of Madhwa thought are 5 differences- Pancha Bheda and Taratamya- gradation of Souls. 1. Jiva-Jiva diffrence of Souls, 2. Jiva-Paramatma Bheda, difference between Jiva, individual Soul and the Supreme Lord. 3. Jiva-Jada bheda- difference in Jiva and Jada- insensiencertain amount t, 4 Jiva-Jiva difference between each soul,5. Jada Paramatma difference. Sri Madhvacharya makes this clear in simple language and explanation. it is evident by experience and authority. Pratyaksha and Pramanas. The entite Vedic thought upholds the Supreme Lord as Antaryamin, present in all beings- Sensient and otherwise. Statue of stone, Gold or silver by itself is not God. Of course, God is inherent in all objects and Souls.
Taratamya- Gradation as Tara- Comparitive and Tama- Superlative is unique to Dvaita thought. Right down from Maha Lakshmi each Soul has certain amount of Trust as Love- Bhakti, in Sri Hari. this is the fundamental element in deciding each Soul. In the spiritual family of Vaishnavas, Sri Hari is Supreme, followed by his consort-Maha Lakshmi, and other enlightened Souls like Brahma,, Vayu, Rudra, Indra and a host of others up to a common individual soul. This is roughly the theory of Gradation. The ladder of Taratamya has steps- kakshya. It is enumerated in Vaishnava Agamas like Pancharatram, and puranas.
