Dvaita, a school of Vedanta (the most widespread Hindu theology), founded by Shri Madhvacharya, stresses strict distinction between God (expressed as Vishnu) and souls. God is seen as the efficient cause of the universe and not as the material cause in that He is the potter causing the clay (souls) to emerge, rather than serving as the material or instrumental cause (the source of the clay) itself.

Portals relating to Dvaita Philosophy

• Portal and Webring (http://www.madhva.net)
• Portal about Dvaita Philosophy (http://www.dvaita.org)
• FAQ on Dvaita (http://www.vaishnava.com/dvaitafaq.htm)
• Resource on Life & Teachings of Madhvacharya (http://www.tatvavada.org)
• http://www.nyayasudha.org
• http://www.vidyapeetha.net
• Hindu response against Buddhism (http://www.nalanda.demon.co.uk/vedanta.htm#The%20Theist%20Revolt)
• Madhva's differences with Sankara and Ramanuja. (http://www.iep.utm.edu/m/madhva.htm)