Dvaita Philosophy is a school of thought in Hinduism founded by the philosopher Madhvacharya in the 13th century. It emphasizes a dualistic understanding of reality, asserting that there is a fundamental difference between the individual soul (Atman) and the supreme being (Brahman), often identified with Vishnu. In Dvaita, the relationship between the soul and God is one of devotion and service, where the soul is seen as distinct and dependent on God for salvation. This philosophy promotes the idea that while God is the ultimate reality, individual souls have their own unique identities and roles in the spiritual hierarchy.