Madhvaon Brahma Sūtra 1.4.27

The state of being Prakriti consists in being the im- mediate means of bringing forth ; and this is indeed de- clared only of Him> as in the text, ‘ Whom the wise clearly find to be the immediate source of beings.’ The wise also say that the characteristic of the male consists in being the mediate cause of bringing forth. And to bring forth directly is the characteristic of the female. Such is the distinction between the connotation of the words,. male and female. The one Lord Vasudeva the Per- fect Man, being both (the means of bringing forth is declared to be both Prakriti and Purusha (man and woman) or male and female by all words (by words in both the masculine and feminine gender). (Brahman- da purana).