Madhvaon Brahma Sūtra 1.1.26

“ The glory of the Lord is so great, and still Greater is the Person. All the beings form one foot of His. And His three immortal feet are in heaven.” (Ch. iii. 13. 7). “ The universe of gold surrounded by the quality of Rajas (and its products), the treasure trove of the gods, the splendid body of the four-faced, full of released souls, they say, is but a foot, that is, but a ray of the Lord that rules the six senses. For the whole world cannot compare even with a ray of the Lord/ (T. A. iii.n). From these scriptural passages, the foot must be under- stood as representing a small fraction (not an essential part of the Lord) and different from the Lord Himself on the analogy of statements like ‘ Yagnadatta has one- fourth the strength of Devadatta.’ And the Lord (whose foot is the universe) is Vishnu, the subject of the Puruskasukta, as evidenced by the word Yagna in, ‘‘The gods with the aid of Yagna worshipped Yagna; aud another text says ‘Yagna is the supreme deity Vishnu*’ The Skanda Puraua shows (that Vishnu is the subject of Purushasukta) in, “At that time, great King Rama only is spoken of by every name (Rama was the subject of everybody’s talk), just as Vishnu alone is spoken of in the Purushasukta.”