Madhvaon Brahma Sūtra 1.2.3
Dvaita Vedānta
Sūtra
अनुपपत्तेस्तु न शारीरः
anupapattestu na śārīraḥ
Sūtra translation
(On the other hand) the (all-pervading) is not the embodied soul, as it is quite impossible (to predicate omni- presence of him).
(That is), it is impossible and against fact and reason that one and the same individual soul could be in all the bodies (at the same time).