Madhvaon Brahma Sūtra 1.3.4

For the same reasons (as have been put forth under the preceding Sutras), neither the individual soul nor the chief of breaths (Vayu) is to be taken as the abode of heaven, etc. Moreover, in a similar text, “ He who is unborn becomes many (appears in many) forms.” (T. A. iii. 12), the assuming of many forms is declared only of Vishnu.