The Tattva Viveka Is a treatise by Sri Madhvacharya which expounds the ontological classification of elements. It is a vindicating treatise in quotation to the earlier treatise - Tattva Sankhyanam. The treatise details that Lord Vishnu is Independent-Real and Supreme. The lord is hailed as full of divine auspicious qualities and free of all defects. The treatise expounds on all other real elements systematically with their divisions and sub-divisions.