In Dvaita theology, this group of souls, classified by Shri Madhvacharya, consists of souls who are the damnable. Madhva divides souls into three classes: one class of souls which qualify for liberation (Mukti-yogyas), another subject to eternal rebirth or eternal transmigration (Nitya-samsarins), and a third class that is eventually condemned to non-eternal hell or Andhatamas (Tamo-yogyas).
Tamo-yogyas are positively evil in nature and wallow in sin. They are devils in human form and go to perdition. The Tamyo-Yogyas who are positively evil by nature, go on degenerating more and more by indulgence in evil actions, until the accumulated load of sins finally leads them to non-eternal hell or Naraka.
- Tapasyananda, Swami. Bhakti Schools of Vedanta pg. 177.
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