According to Dvaita Vedanta, the relationship between Atman and Brahman is one of distinct duality. Atman refers to the individual self or soul, while Brahman is the ultimate reality or universal consciousness. In this philosophy, Atman and Brahman are seen as two separate entities, with their own distinct characteristics and qualities.

Dvaita Vedanta holds that Atman is inherently different from Brahman, and that they cannot be equated or merged with each other. This is in contrast to other schools of Vedanta, such as Advaita Vedanta, which view Atman and Brahman as ultimately being one and the same.

According to Dvaita Vedanta, Atman is a finite, limited entity, while Brahman is infinite and all-pervading. Atman is subject to the cycle of birth and death, while Brahman is eternal and unchanging. Atman is also seen as having individual attributes and experiences, while Brahman is beyond all qualities and attributes.

Despite their distinctness, Dvaita Vedanta also emphasizes the interconnectedness and interdependence of Atman and Brahman. Atman is seen as a reflection of Brahman, and is dependent on Brahman for its existence. Just as a wave is dependent on the ocean for its form and existence, Atman is dependent on Brahman for its individual existence.

Furthermore, Dvaita Vedanta teaches that the ultimate goal of human life is to attain a loving relationship with Brahman. Through devotion and surrender, the individual self can merge with Brahman and experience ultimate bliss. This relationship is seen as one of love and devotion, rather than one of merging or absorption.

In summary, Dvaita Vedanta views the relationship between Atman and Brahman as one of distinct duality, with Atman being a finite, individual self and Brahman being the ultimate reality. While they are separate entities, they are also interconnected and dependent on each other. Ultimately, the goal is to develop a loving relationship with Brahman and merge with its infinite consciousness.