[In the heart of Śrī Śaṅkara, Śrī Madhva (Dualism)exists. Only for the special project of conversion of atheists into theists, Śrī Śaṅkara had to use the technique of three statements (You are God, You exist and hence, God exists). Śrī Śaṅkara revealed His original idea of dualism in the prayer of Śrī Jagannātha at Puri like this:- “The wave is in the sea, but, the sea is not in the wave (Sāmudro hi taraṅgaḥ kvacidapi na samudras tāraṅgaḥ).]

[Śrī Śaṅkara practically proved that every soul is not God. One day, He drank wine. All His disciples drank the wine, thinking that they were also God like Śrī Śaṅkara. The next day, Śrī Śaṅkara drank molten lead and asked the disciples also to drink the molten lead. The disciples fell on His feet. Then, Śrī Śaṅkara told that He alone is God Śiva (Śivaḥ kevalo'ham) and not the disciples. This means that every soul is not God and only the human incarnation is God.]

[When Śrī Śaṅkara told atheist that he is God, the atheist questioned Him that why the atheists are not getting miraculous powers of God. Śrī Śaṅkara told that to get such divine memory (the memory is that the soul itself is God), the mind shall be purified by worshipping God through dualism. Finally, Śrī Śaṅkara turned the atheist to become not only theist but also a devotee to worship God through dualism. Hence, the final results of the philosophy of Śrī Śaṅkara are only devotion and dualism.]

[Śrī Rāmānuja told that God and soul are two different items (dualism) and both are inseparable. When two iron rods are welded, the iron rods are still two only and not one. Moreover, “inseparable” means that the devotee cannot be separated from the devotion of God. Therefore, the philosophy of Śrī Rāmānuja results in devotion and dualism only like the above said Śrī Śaṅkara. Hence, Śrī Śaṅkara, Śrī Rāmānuja and Śrī Madhva are only one preaching dualism and devotion only.]

[One may ask that Śrī Rāmānuja told about theoretical devotion (Bhakti), whereas Śrī Madhva told about practical service (Sevā)and due to this difference, both are not one and the same. Devotion or pure love is related to the mind, which is hidden, whereas the practical service is expressed to the outside. The hidden devotion and the expressed service are called as theoretical devotion and practical devotion. The former is the cause of the latter. Both these words are only alternative words, finally indicating the one and the same pure love to God. Therefore, Śrī Rāmānuja and Śrī Madhva are not at all different.]