Dvaita Vedanta is a dualistic interpretation of the Vedas which espouses dualism by theorizing the existence of two separate realities. The first and the only independent reality (svatantra-tattva), states the Dvaita school, is that of Vishnu as Brahman. Vishnu is the supreme Self, in a manner similar to the monotheistic God in other major religions. He is believed to be almighty, eternal, always existing, everlasting, all-knowing, and compassionate. The second reality is that of dependent (asvatantra-tattva) but equally real universe that exists with its own separate essence. Everything that is composed of the second reality, such as individual soul, matter, and the like exist with their own separate reality. The distinguishing factor of this philosophy, as opposed to monistic Advaita Vedanta, is that God takes on a personal role and is seen as a real eternal entity that governs and controls the universe.