Dvaita Vedanta (/ˈdvaɪtə veɪˈdɑːntə/); (originally known as Tattvavada; IAST: Tattvavāda), is a sub-school in the Vedanta tradition of Hindu philosophy. The term Tattvavada literally means "arguments from a realist viewpoint". The Tattvavada (Dvaita) Vedanta sub-school was founded by the 13th-century Indian philosopher-saint Madhvacharya. Madhvacharya believed in three entities: God, jiva (soul), and jada (maya, matter). The Dvaita Vedanta believes that God and the individual souls (jīvātman) exist as distinct realities. These individual souls are dependent (paratantra) on Vishnu (Narayana), who alone is independent (svatantra).

The Dvaita school contrasts with the other two major sub-schools of Vedanta, the Advaita Vedanta of Adi Shankara which posits nondualism—that ultimate reality (Brahman) and human soul (Ātman) are identical and all reality is interconnected oneness, and Vishishtadvaita of Ramanuja which posits qualified nondualism—that ultimate reality (Brahman) and human soul are different but with the potential to be identical. Sanyasis of the Dvaita Vedanta tradition belong to the ēkadaṇḍi order.

Dvaita (द्वैत) is a Sanskrit word that means "duality, dualism". The term refers to any premise, particularly in theology on the material and the divine, where two principles (truths) or realities are posited to exist simultaneously and independently. While dualism generally entails a division between good and evil, Madhvacharya classifies reality into two based on independence and dependence:

Indologist B. N. Krishnamurti Sharma says: "The English term Dualism is inadequate to express the full content and depth of meaning that Madhva has put into the term Dvaita, as it is to be implied to his system. Even the Sanskrit word Dvaita is not literally capable of expressing more than the fundamental principles accepted. B. N. K. Sharma suggested the term Svatantra-Advitiya-Brahmavāda as an alternative name for Madhva's system, explaining that it emphasizes both the transcendence and immanence of Brahman, directly conveying what Madhva and his commentators like Jayatirtha often stress: the unique supremacy of God (the infinite) alongside the dependent reality of souls and matter (the finite). Sharma says, Satyadhyana Tirtha of Uttaradi Math approved this terminology and would be terminologically balanced with other Vēdantic systems like Nirviśeṣādvaita, Śuddhādvaita, and Viśiṣṭādvaita.

Quoting the term Advitīyatva, Sharma notes that Madhva, in his Chandogya Bhashya, interprets it as denoting the "absence of peer and superior" to Brahman. This interpretation implicitly affirms the existence of "lesser reals", individual souls and matters, subordinate to God's sovereignty. Sharma further states that verses like "नेह नानास्ति किंचना are understood as negating some internal distinctions (nānātva) in Brahman. The only internal distinctions that are logically conceivable in Brahman, are those of attributes. The adjunct Svatantra would thus serve to emphasize the transcendence of the supreme over the other reals and its immanence in them and show how the conception of Brahman, here, differs from the Nirviśeṣādvaita of Adi Shankara. It would also lay direct emphasis on the primacy of the supreme as the Para-Siddhanta of the Madhva's thought, and put the teachings about the finite in their proper place as constituting the Apara-Siddhānta (subsidiary truths)".

Aluru Venkata Rao opines that the term Dvaita is not suitable for Madhva's philosophy, hence it should not be used. Instead, he suggests to use the term Pūrnabrahmavāda.

Dvaita Vedanta is a dualistic interpretation of the Vedas systematized by the 13th-century Indian philosopher-saint Madhvacharya, theorizing the existence of two separate realities. The first and the only independent reality (svatantra-tattva), is Vishnu as the ultimate reality (Brahman) and Supreme God. Vishnu is the supreme Self, in a manner similar to the monotheistic God in other major religions. He is believed to be almighty, eternal, always existing, everlasting, all-knowing, and compassionate. The second reality is that of dependent (asvatantra-tattva or paratantra) but equally real universe that exists with its own separate essence. Everything that is composed of the second reality, such as individual soul, matter, and the like exist with their own separate reality. The distinguishing factor of this 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 Ramanuja, for Madhvacharya too, Vishnu is the One Independent Supreme principle. But this is not sectarian; For Madhva, words like "Narayana", "Vishnu", etc, when etymologically derived, give the meaning of transcendence, immanence, abode of infinite auspicious attributes,infinite bliss, etc. Madhvacharya posits God as being personal and saguna, that is endowed with attributes and qualities (in human terms, which are not believed to be able to fully describe God). To Madhvacharya, the metaphysical concept of Brahman in the Vedas was Vishnu. He stated: "Brahmaśabdaśca Viṣṇaveva", that Brahman can only refer to Vishnu. Scriptures which say different are declared as non-authoritative by him. For Madhvacharya, Vishnu was not just any other deva, but rather the one and only Supreme Being. According to him, the devas are souls of deceased persons who were rewarded for good deeds by being reincarnated into the heavenly worlds and carrying out the will of God, which would also be the case with Vayu and Lakshmi. He also believes that devas are mortal, and that some of them could sink into lower stages of existence after death. Therefore, he believes that only God (Vishnu) should be worshipped through devas, and that worshipping devas on their own behalf is an apostasy which emerged during Treta Yuga, and did not yet exist during Satya Yuga. According to him, this must also be noticed regarding murtis.