Madhvaon Brahma Sūtra 1.1.29
Dvaita Vedānta
Sūtra
न वक्तुरात्मोपदेशादितिचेदध्यात्मसम्बन्धभूमाह्यस्मिन्
na vakturātmopadeśāditicedadhyātmasambandhabhūmāhyasmin
Sūtra translation
If it be said that Breath cannot be Vishnu, as the speaker declares him self to be breath, the objection is to be rejected as not valid, for in this context, the references to the Lord’s presence in the many embodied things are numerous.
According to the text “ Breath indeed am I, O sage ” (A. A. ii. 2.3), the speaker declaring himself to be breath it may be stated that Indra the speaker should be taken to be breath. But this view cannot be taken ; for in the same passage, the text continues, “ Breath thou art. Breath are all the beings,” and thus points to the relation with (pervasion of) the Lord in the plurality of bodies (things) for,