Madhvaon Brahma Sūtra 1.4.26

Further The Lord is Prakriti as may be easily seen from the etymology: “He works eminently.” For the Lord enters into Prakriti the material cause, shapes it differently and in the different shapes He dwells as a ruling principle for which purpose He assumes numerous forms.” The Bhallaveya Sruti accord- ingly says, “ Now indeed the Lord enters into Prakriti, makes Himself many, hence He is Prakriti, hence He is Prakriti, they say.” ‘ The Supreme Lord Govinda, though He undergoes no change, only having entered into Prakriti, the changeable, is spoken of as Prakriti (Naradiya Purana). No other interpretation is to be put upon it, for that would be against the authority of scripture.