Madhvaon Brahma Sūtra 1.3.25
Dvaita Vedānta
Sūtra
हृद्यपेक्षया तु मनुष्याधिकारत्वात्
hṛdyapekṣayā tu manuṣyādhikāratvāt
Sūtra translation
(The Lord is said to be of the size of a Span, only with reference (to the room) in the heart, as the subject (of the scriptu- ral passage) is the meditation to which men are entitled.
To say that the Lord, though omnipresent, is of the size of a thumb, is consistent with reference to the space in the heart. And there is no impossibility involved in it, for, though other beings have no thumb, the statement that Vishnu is of the size of a thumb is (consistently) ex- plained, since the subject relates to men alone, even when the size is taken to be of the thumb severally of different individuals. ' In the preceding Adliikaraua, it has been said that only men are eligible for the study of the Vedas. (This restriction of study to men does not hold true ; for the gods may also be eligible). But the restriction of the study to men was only meant with a view to excluding lower beings, etc., and not the gods, to intimate which the Sutarakara says :