Madhvaon Brahma Sūtra 2.1.13

In the text, “ The works and the intelligent soul all become one in the immutable Supreme Lord” (Ath. III ii. 7) the emancipated soul is said to become the supreme Being. Hence the absolute identity of the two (is established). Wherefore it may be understood even before emancipation , (».<?., in the embodied state, the soul is the same Lord, for it would not do to accept that one essentially different might become identical with another. This view we refute; for the non-distinction spoken of in the text may arise as in other cases under observation. For instance, there is actually distinction in details though the world may speak of a certain quantity of water becoming one with another quantity ; so is it here too. Accordingly the Surti says, Just as pure water poured on to(another quantity of) pure water, becomes only such (water)” (Kath. iv. 15.) The Skandapurana distinctly says this ; “ Some water poured together with another quantity of water only becomes mingled with it; but it does not become this or that (quantity) only; for there is seen the increase of volume. Even so the soul too, though said to be in a state of non- distinction from Brahman, does not, however, become absolutely the Lord Himself; for there exist the attributes of absolute independence, wisdom, etc., which differentiate Brahman from the soul.” And “ O Hari, thou art of that pure essence and character to which it is not possible for Brahma, Rudra and other gods to attain.” “ Lord, they do not make approaches to Thy glory.” (Rv. VII. 99.1) O Vishnu, No one that was, is or will be, etc” (Rv. VII. 99. 2). Though this question may be brought under the Fourth Adhyaya, it has been discussed here as it is also included under the contradictions of reasoning (inconsis- tency of passages).