(souls) are not God's creation as in the Christian doctrine, but are rather entities co-existent with Vishnu, although under His absolute control. Souls are thus dependent on Him in their pristine nature and in all transformations that they may undergo. According to Madhva, God, although He has control, does not interfere with Man's free will; although He is omnipotent, that does not mean that He engages in extraordinary feats. Rather, God enforces a rule of law and, in accordance with the just deserts of jivas, gives them freedom to follow their own nature. Thus, God functions as the sanctioner or as the divine accountant, and accordingly jivas are free to work according to their innate nature and their accumulated karma, good and bad. Since God acts as the sanctioner, the ultimate power for everything comes from God and the jiva only utilizes that power, according to his/her innate nature. However, like Shankara's interpretation of the Brahma Sutras as mentioned earlier, Madhva, agrees that the rewards and punishments bestowed by God are regulated by Him in accordance with the good and sinful deeds performed by them, and He does so of out of His own will to keep himself firm in justice and he cannot be controlled in His actions by karma of human beings nor can He be accused of partiality or cruelty to anyone. Swami Tapasyananda further explains the Madhva view by illustrating the doctrine with this analogy: the power in a factory comes from the powerhouse (God), but the various cogs (jivas) move in a direction in which they are set. Thus he concludes that no charge of partiality and cruelty can be brought against God. The jiva is the actor and also the enjoyer of the fruits of his/her own actions. Madhva differed significantly from traditional Hindu beliefs, owing to his concept of eternal damnation. For example, he divides souls into three classes: one class of souls which qualify for liberation (Mukti-yogyas), another subject to eternal rebirth or eternal transmigration (Nitya-samsarins), and a third class that is eventually condemned to eternal hell or Andhatamas (Tamo-yogyas). According to Sivananda Swami Sivananda, an Advaita scholar, reiterates the Advaita view in his commentary synthesizing Vedanta views on the Brahma Sutras. In his commentary on Chapter 3 of the Brahma Sutras, Sivananda notes that karma is insentient and short-lived, and ceases to exist as soon as a deed is executed. Hence,