Madhvaon Brahma Sūtra 2.1.16

For the inferior (only), i.e., only that means exists which owes its existence to Him and is under His control. The Kashayana Sruti distinctly says, “ Time was, the soul was, the Lord was ; whatever there was, was envel- oped (lay concealed, in Him) was under Lord’s power Therefore it is the Lord only that was, and whatever* was His (namely, all this) indeed was not.”