Madhvaon Brahma Sūtra 1.4.14

It is He (Vishnu) only that is present in Akâsa and other things, as mediate cause (also); for He is mentioned in the manner described, (i.e., as unperceived, etc.), as pre- sent) in Akâsa, etc., by such texts as, “ He who stands in Akâsa, etc.” (Bri. V. vii. 12). Now an objection arises, if all the words should dec- lare the Supreme Lord, as to how their use is to be ex- plained (in the world) as denoting other things. So the Sutrakara says :