 The Kumara Sampradaya is based on Nimbarka's Dvaita-advaita philosophy, duality and non-duality at the same time, or dualistic non-dualism.According to Nimbarka, there are three categories of existence, namely Isvara (God, Divine Being); "cit" ("jiva", the individual soul); and "acit" (lifeless matter).Cit and acit are different from Isvara, in the sense that they have attributes (Guna) and capacities (Swabhaava), which are different from those of "Isvara".