Madhvaon Brahma Sūtra 1.1.21

The indication of difference is contained in the texts such as “ The Lord who is the inner guide of Indra and brings about the experience of objects to the five senses abides in every heart.” " The wise (have) found him the inner guide of Vayu. Brahma found Him dwelling of His own accord in the sun and found Him (to be) the heart of the gods.” (T. A. iii. n). In the text “ Who indeed could make (the world) act and make it act well, if this Akasa should not be bliss ? ” reason is given for considering Akasa to be ‘ the blissful/ but not Yishnu. But this position cannot be maintained.