Madhvaon Brahma Sūtra 1.2.19
Dvaita Vedānta
Sūtra
न च स्मार्तमतद्धर्माभिलापात्
na ca smārtamataddharmābhilāpāt
Sūtra translation
Nor is He the Pradhana declared by Smriti, the characteristic attributes of this not being mentioned.
The internal ruler is not the Pradhana (matter) which is the subject of (Kapila) Smriti, b«cause the attributes characterising Pradhana, namely, beittg' the. cause of the three qualities (Satwa, Rajas, Tamas), etc.,; are not mentioned.