Madhvaon Brahma Sūtra 1.2.17

If one individual soul be said to rule another, this would involve a regressus ad infinitum ; (for the second would have to be ruled by a third, the third by a fourth, etc.); on account of one soul being of the same (dependent) order as another, as well as owing to the im- possibility of predicating of him the power of ruling other souls, (He who is in the eye) is not the individual soul; for there is no authority to restrict that one particular soul has control over another. And (this, of course, refers to the disputant who does not admit the existence of the Lord). In such texts as “ He who is seated on Prithivi (borne by Garuda), who is different from Prithivi, but whom Prithivi does not know, of whom Prithivi is the body, who actuates Prithivi from within. He (the Atman) is thy Lord, the inner guide, the immortal one”, the inner guide is spokeu of. And there again, in the text, “ This is immortal ” (Ch. iv. 11*14), immortality is declared of the one within the eye; But from such texts as, “ He whose body is Prithivi,” that thing, as pervading all, would be rightly taken to be the material cause or the several souls. For the state of being embodied in gross matter, earth, etc., is not admitted in the case of Vishnu. To remove this objection, the Sutrakara says.