Madhvaon Brahma Sūtra 1.2.7
Dvaita Vedānta
Sūtra
अर्भकौकस्त्वात्तद्व्यपदेशाच्च नेति चेन्ननिचाय्यत्वादेवं व्योमवच्च
arbhakaukastvāttadvyapadeśācca neti cennanicāyyatvādevaṃ vyomavacca
Sūtra translation
If it be said that the passage does not refer to the all-pervading Brahman, on account of the smallness of abode, and on account of the reference to the same (soul) we say ‘ no,’ because Brahman has thus to be contemplated and because the case is analogous to that of space.
(That is, the thing which is said to abide) in all beings may appear different from Brahman, on account of the smallness of the abode, viz., the heart of beings ; so also from the reference appropriate to the individual soul as dwelling in (presiding over) the eye and other organs of sense. But this view is not correct; for the text intends that Yishnu, though all-pervading unlike the soul, is to be contemplated as abiding in the narrow heart, and as the ruler of the senses. Further omnipresence is consistent with residence in a point of-space as in the case of space itself. “ Vishnu is the Lord of all the senses. As such He dwells in all - beings. He is declared by all names and words and He is loudly sung by all the Vedas” (Skanda).