Madhvaon Brahma Sūtra 1.1.12

It may be that the blissful is Brahma, the four- faced, or other dieties, Lakshmi or Vishnu Himself. From the word Brahma, Hiranyagarbha may be taken, as also from the usual appellation of Satananda (blessed a hundred times); or it may be Rudra who being Ashtamurti is like Anandamaya (the blissful) spoken of as present in the sun. Likewise many other deities may be assumed to be Anandamaya. It may be Prakriti; for the word Brahman is used to denote Her as in the Gita verse (14.3) where Krishna says,f My wife is the Great Brahman (Prakriti),’ and from the reason of her exhibiting diverse forms. Again the word Brahman itself may point to all the souls as the word etymologically can do ; the root Briha means class, soul, the one seated on lotus, the multitude of words; and on account of the same Auanda- maya being spoken of as Annamaya, etc., which latter epithets are appropriate only in the case of souls. Nevertheless, these are not spoken of as the * bliss- ful ’ by that term. But it is Vishnu alone. ‘ It is the highest Brahman of the wise.’ ‘ Him alone they call Brahman.’ ‘ The word Brahman is properly used to denote Vishnu the highest Lord and never any other; for all'others (souls) are imperfect and can only in a second- ary sense be called Brahman.’ The Lord is spoken of as Brahmau, Paramatman (the perfect self), Bhagavau (the Almighty). The ascetic should with Mulaviantra worship Brahman which is Vasudeva. For here is the word Brahman repeated which (as evidenced by the re- ferences quoted) is accepted to denote (Him) Vishnu aloue. *