Nityamkuta in Hinduism means the liberated person. It is derived from nitya (eternal) and mukta (liberated). In the Madhva tradition, Bhagavan Vishnu and Goddess Lakshmi are the only ones who can be called nityamuktas. Vishnu is full of auspicious qualities and He permanently experiences infinite bliss. Vishnu is totally devoid of all defects and is untouched by sorrow. He is the embodiment of knowledge, bliss, mercy, power, radiance, etc. He is the only independent being. There is none who is equal to Him and, therefore, there is none superior to Him. It is He who creates the universe and brings the souls into bondage (samsara). Vedas declare that He is the bestower of liberation and hence He is ever-liberated.
Goddess Lakshmi co-exists with him at all times and in all places. But Vishnu possesses infinitely more qualities than Lakshmi. She, too, is devoid of a material body. She experiences no sorrow, suffering, or bondage. She is worshipped by the four-faced Brahma and other deities. She is the presiding deity for primordial matter, which is the material cause of this universe. She experiences no births and her body has no destruction. She, too, like Vishnu, is ever-liberated. Yet she is ever dependent on Vishnu for all things including her very existence. She has not independent power of her own. The independent being is Vishnu alone forever.
Starting from the four-faced Brahma, all good selves eligible for liberation have to earn their liberation through their sadhana (spiritual efforts) and the grace of Vishnu (hariprasada). Vishnu grants liberation to the good souls according to their efforts, their svabhava (intrinsic nature) and their yogyata (inherent capacity).