Dwaita is dividing Hinduism

According to the Adwaita, both the jeeva and Paramaatma are the same entity. However, there are many mantras from the Vedas that clearly distinguish between them.

य आत्मनि तिष्ठन् आत्मनोऽन्तरो यमात्मा न वेद यस्यात्मा शरीरं य आत्मानमन्तरो यमयति स त आत्मान्तर्याम्यमृतः ।

He who is in the Aatma and within the Aatma, whom the Aatma is not aware of, whose body is the soul, who controls the soul, That Spirit is the Immortal Inner Ruler.

-Shatapatha Braahmana, Khanda 14, Adhyaaya 6, Braahmana 7, Mantra 30

(Madhyandin Shakha, Brihadaranyak Upanishad iii.7.3–23)

Here, Paramaatma is said to be within the Aatma (jeeva) and has separate existence different from Aatma. Therefore, they cannot be the same entity. Moreover, the Katha Upanishad says:

अङ्गुष्ठमात्रः पुरुषोऽन्तरात्मा सदा जनानां हृदये सन्निविष्टः ।
तं स्वाच्छरीरात् प्रवृहेन्मुञ्जादिवेषीकां धैर्येण ॥ तं विद्याच्छुक्रममृतं तं विद्याच्छुक्रममृतमिति ॥ १७ ॥

The Purusha of the size of a thumb, the inner Aatma of all beings, is always seated in the heart of all creatures: one should distinguish Him from the Jiva, as the pith is separate from its covering; with reason not led astray by fallacious arguments. That should be known as the Griefless, the Immortal: that should be known as the Griefless, the Immortal.

-Katha Upanishad, Adhyaaya 2, Valli 3, Mantra 17

Shripaada Madhvacharya, in his commentary on this particular mantra, quotes the mantra from the Shatapatha Braahmana to prove this point.

Here, we must infer that Brahman, who resides as the sarvaantaryaami (in dweller of all entities), resides within the jeeva, with the size of the jeeva’s thumb (not the thumb of our physical body).

Further, it is stated in the Katha Upanishad:

य इदं मध्वदं वेदात्मानं जीवमन्तिकात् ।
ईशानं भूतभव्यस्य न ततो विजुगुप्सते । एतद्वै तत् ॥ ५ ॥

He who knows this Supreme Aatma, the Ruler of the Past and Future, the Experiencer of all Sweetness, always standing near the Jīva.

-Katha Upanishad, Adhyaaya 2, Valli 1, Mantra 5

Shri Shankaracharya dealt with these direct evidences of difference between Brahman and jeeva(Atma) brings forth his doctrine of Vyavhareek and paramartha satya. All the above verses for Shri Shankaracharya are from vyavhareek drishti, however this is a gross manipulation of the Upanishads and brahm Sutra as per Shri Madhwacharya. Shri Madhwacharya tells that the doctrine of Vyavhareek and paramartha is not there in Upanishads nor in the nirnayak Grantha of Ved Vyas whose purpose is to explain only paramartha satya.