Madhvaon Brahma Sūtra 1.2.2

In such texts as, tc He who is all-pervading, is not heard by the ear, etc., (A. A. iii. 2. 4.) ” indeed it is He who is the possessor of the qualities of not being heard, etc,, as shown by the text, “ O, Yishnu, no one was, is, or will be, (that can comprehend Thy great glory to the fullest extent.)” (R. vii. 99. 2.) The Chaturveda Sikha has this “ He is the creator, He is Vayu (the perfectly wise and strong), He is Indra (the wealthy), He is the unheard, He is the unseen, who is Hari (the purifier) who is the highest Lord Vishnu, the unlimited.” From the occurrence of the word Aditya (the Sun) and from the attributes of being the dweller in the eye (body), etc., it cannot be argued that the unheard is the individual soul, for