Madhvaon Brahma Sūtra 1.3.20
Dvaita Vedānta
Sūtra
अन्यार्थश्च परामर्शः
anyārthaśca parāmarśaḥ
Sūtra translation
The reference is only to the other (the Highest Light other than the individual soul).
(In the tejct, “ Having reached the Highest Light,” etc.), the reference by the pronoun ‘ this ’ is made only to Paramatman j for the text is to be interpreted thus, “ having reached whom the soul is restored to its es- sential nature ‘ this Atman He is.’ ”