Dvaita Vedanta is a dualistic interpretation of the Vedas, espouses dualism by theorizing the existence of two separate realities. The first and the only independent reality, states the Dvaita school, is that of Vishnu or Brahman. Vishnu is the supreme Self, in a manner similar to monotheistic God in other major religions. The distinguishing factor of Dvaita philosophy, as opposed to monistic Advaita Vedanta, is that God takes on a personal role and is seen as a real eternal entity that governs and controls the universe. Like Vishishtadvaita Vedanta subschool, Dvaita philosophy also embraced Vaishnavism, with the metaphysical concept of Brahman in the Vedas identified with Vishnu and the one and only Supreme Being. However, unlike Vishishtadvaita which envisions ultimate qualified nondualism, the dualism of Dvaita was permanent.

Of what does Dvaita Vedanta theorize the existence?