Madhvaon Brahma Sūtra 1.3.41

For the text says, “ That which is different from, or devoid of, name and form, is Brahman, etc. (Ch. V. 14.1) it is also described as Brahman). Hence the Akasa (spoken of in the text) is Hari alone; . for the characteristic of being different from, and destitute of, name and form belongs to the Lord alone, of whom Srutis say, “ That which is of no colour (and) beyond description.” “ That from which speech recoils (powerless) and so on.” (Tait. II. 4). The Brahmapurana says, “ The Lord is said to be of no name because He is not fully comprehended, and of no colour or form, because He is not contaminated by the elements (matter).” Paramatman has been spoken of as being untouched (by all effected things, i e., it is not influenced by ex- extraneous circumstances). But this seems to be said of one who sees dreams, etc., in the text, “ By whatever may be then (in dream), he is unassailable; for this person is untouched (unconnected)” (Bri, VI. iii. 15). From the well-known experience, the subject of dreams is to be taken as the individual soul. So the Sutrakara says: