Madhvaon Brahma Sūtra 1.3.15

“ In sleep these beings day after day go to Him, but do not discover Brahman (as their) abode.” (Ch. VIII- iii-2.) This text speaks of the soul going to Brahman during the state of sleep, and has the word Brahman (denoting Brahtnaloka); and the soul’s going to Brahman is stated in the well-known Sruti,' O thou deserving of Soma, then, (during sleep) does the soul happen to be with sat (Brahman) ; (Ch. VI-8.) In the expression Brahmaloka, just as that which is within the lotus of heart is seen to be the retreat of the soul in sleep, so also it (i.e., the fact of identity between Brahma- loka, the human heart, and Vishnuloka) is pointed out by the characteristic of being connected with the world which has the two. seas of nectar, spoken of in the text, “ Ara and Nya, the two seas in Brahma- loka ” (Ch. VIII-v-3); and this has been declared as the characteristic of Vishnu only, in such texts as, “ Ara and Nya are, it is well-known, the two seas of nectar to be found only there (in the Swetadwipa) and yield (to the released) all that is desired by them.”