Madhvaon Brahma Sūtra 2.1.20

For all the means (and materials) are always imbued with the Lord's presence as their guiding principle, just as the body the senses, the vital airs are. The Kurrna- pura.ua says, “ The Lord of Lords full of glory, perfect in power, entered into Prakriti and Puruslia, agitated them so as to bring about the creation of the world/' (t.e., gave them the impetus necessary for the production of the various things). The view that the soul is the creator, brought for- ward on the strength of Scripture, is (again) refuted (here) in detail.