Madhvaon Brahma Sūtra 1.2.22

From the attributes declared in the text, “ (He) who is all-knowing, who is the master of all, whose medi- tation is perfect wisdom,” (Matter) Prakriti cannot be the invisible; nor could Yirincha be the invisible, etc., the distinction being drawn in the text, “ From this (the Imper- ishable) are born this four-faced Brahman, and the diety presiding over Form, Name and Food. Prakriti which is of the lifeless character is called the lower kshara. The spiritual Prakriti dependent upon Vishnu is called the higher Prakriti or Sri whom they call higher Aksliara; and consequently they call Hari perfect in excellences, the (Imperishable) Aksliara higher than the higher ; thus three Aksharas (imperish- able entities) are spoken of. From this explanation found in the Skanda Purana, of the three Aksharas, “ The higher than the higher Akshara ’’ is indeed a distinguish- ing attribute (of Brahman). And from the text, “ He is rid of misery who sees the other (than the soul), Isa (the Lord) worshipped by the gods, and contemplates His glory” (Ath.iii. 1-2), the express mention of separateness by the word (Anya) ‘ other/ precludes the taking of the (internal ruler) to be Rudra, though suggested by (the use of) the word * Isa.’