Guruprasad குருபிரசாத் விஜயராவ்

Madhvacharya, the proponent of the Dvaita (dualistic) school of Vedanta, established a philosophy that emphasizes a clear distinction between God, individual souls, and the material world.

śrīman-madhva-mate hariḥ paratamaḥ satyaṁ jagat-tattvato
bhedo jīvagaṇā harer-anucharā nīcha-uccha-bhāvaṁ gatāḥ

muktir-naija-sukha-anubhūtir-amalā bhaktiścha tat-sādhana
mokṣādi-tritayaṁ pramāṇam-akhila-āmnāyeika-vedyo hariḥ

As per Śree Madhvāchārya

1. Śree Hari or Śree Viṣṇu is the only ultimate reality; Vishnu (Hari) is considered the highest and ultimate reality, supreme over all other gods and beings. He is the independent and absolute controller of the universe.
2. This world is real; Unlike Advaita Vedanta, which sees the world as an illusion (Maya), Dvaita asserts that the material world is real and not a mere illusion. The physical world, along with its experiences, truly exists.
3. The difference between Lord, living entities and matter is eternal; there are real, eternal differences between God (Hari), individual souls, and the material world. These differences are fundamental and not subject to change.
   • 1) matter and another, 2) matter and Brahman, 3) matter and Atman, 4) individual Self and other Selves, and 5) Selves from Brahman.
4. Living entities are servants of Śree Hari; all souls (jivas) are dependent on Hari (Vishnu) and serve Him. Souls are inherently different from each other in terms of their qualities and capabilities.
5. The higher and lower class in the living entities exist eternally as per the difference in their competency; Souls are predestined to reach different states based on their nature and karma. Some may attain liberation, while others may not, emphasizing the hierarchy and diversity among souls.
6. Mokśa or salvation is the realization of one’s true nature and it is the permanent state of happiness; the state where the soul experiences its true blissful nature, which is separate from the material world, in the presence of Vishnu.
7. Pure devotion is the only way to attain salvation; The path to liberation is through pure and selfless devotion (bhakti) to Vishnu, along with the correct understanding of reality as taught by the scriptures.
8. Madhvacharya recognizes three valid sources of knowledge: perception from senses (pratyaksha), inference from observation (anumana), and scriptural testimony (shabda) are the three main proofs for acceptance;
9. Śree Hari is the only truth to be known in all the Vedas and other sacred literature. All Vedic scriptures ultimately glorify Vishnu as the supreme being. Madhvacharya interprets the Vedas as centered on Hari, emphasizing monotheism within the Vedic tradition.

Ref: https://madhwabrahmanas.blogspot.com/2009/01/nine-important-tenets-of-tatvavaada.html