pañcabheda or five-fold difference lies at the heart of the epistemology of Ānanda Tīrtha. These are intrinsic differences found in the universe. They are enumerated as follows:
- difference between Lord Viṣṇu and Jīva
- difference between Lord Viṣṇu and jaḍa, non-sentient material entities
- difference between individual Jīvas
- difference between Jīvas and jaḍa, non-sentient material entities
- difference between one jaḍa and the other
These five differences are real according to Madhvacarya.
The concept of ‘Difference’ is given an entirely new orientation by the acceptance of ‘visesas‘.
Dr B N K Sharma, Philosophy of Srila Madhvacarya