Tharathamya or Hierarchy Among Gods
Vishnu is the Supreme Lord and Lakshmi is His eternal consort. Brahma and Vayu occupy the same next level. Their wives (Saraswati and Bharathi respectively) occupy the next level. Garuda-Sesha-Shiva, Indra-Kamadeva, Surya-Chandra, Varuna, Agni, Ganesha-Kubera and others successively occupy the lower rungs in this hierarchy.
Madhva propounds that life in the world can be divided into two groups, kshara and akshara. Kshara refers to life with destructible bodies, while akshara refers to indestructible bodies. Laxmi is akshara, while others from Brahma and lower are ksharas or jīvas. Possessing no body, Vishnu is exempt from this classification.
Read more about this topic: Dvaita
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