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 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 eternal hell or Naraka.
- Tapasyananda, Swami. Bhakti Schools of Vedanta pg. 177.
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