Madhvaon Brahma Sūtra 1.1.7

Indeed release cannot be obtained by him who is de- voted to the qualified (Brahman). For in the Brihada- ranyaka Upanishad release is said to be obtained by him who is devoted to Atman, in the text “ He by whom the omniscient Lord who is enshrined in the heart which is centered in the body, is properly understood, as the author of Vayu and the author of all, he attains to that exalted world which is the world of the Lord.” The Mandukya text has * this Atman is Brahman.’ Iu Bhagavata it is said “ the Lord is spoken of as Brahman, Paramatman and Bhagavan (on account of his being perfect and unlimited, and Supreme Lord full of glory and grace).” (In another text of the same work) we find, “ She begot Datta Durvasa Soma, Atman (Vishnu), Isa, Brahman the (four-faced) and other sons.” The following is found in the Padma Purana, “ O the great one, (the spiritual) existence is said to be of two classes; namely, the soul and the Lord. Brahma and others are said to be souls, the Lord is but one who isjanardana (the saviour). In the case of others, the word Atman is used only in a secondary sense. By means of the direct realisation of such unqualified Lord, release is said to be obtained. The other (souls) are qualified whose knowledge does not lead to release. The highest and perfect Lord is Vishnu. Hence the sages say that release arises from His grace.