Page 44 - Hinduism
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no exaggeration in the statement that Tirupati is Kaliyuga Vaikuṇtha. Just as the relation between body and soul is śarīra-śariri bhāva, so the relation between soul and Īśvara is the same. So Īśvara is the inner soul of everything in this world and every name and form ultimately applies to Brahman or Śrinivāsa, the self of all selves.
According to Dvaita philosophy, soul (cit), world (acit) and God (Īśvara) are different tattvas. God is only the instrumental or efficient cause of the world. He is Viṣṇu himself. He possesses all the auspicious qualities and has a beautiful body made of jñāna, ānanda etc. The souls and the world depend on Him. The souls are infinitesimal in size and are different from each other. They are of three kinds according to their guṇas—tamoyogyas, nityasamsārins and muktiyogyas. The first class of Jīvas dwell in Hell for ever. The last class are eternally free and dwell in Viṣṇulōka. The second class of Jīvas attain direct cognition of God by their practices beginning with renunciation of the results of their actions and ending with meditation on Viṣṇu and enjoy the pleasures of muktas, according to their nature. If they are free from impressions (vāsana) of hatred etc., they attain mukti and enjoy supreme pleasure. The relation between God and soul is that of svāmin and dāsa (master and servant). So the summum bonum of life, according to this school is service to God, here in this world and beyond.
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