Madhvaon Brahma Sūtra 2.1.24

It may be stated that as he is observed to bring works undertaken to a conclusion, the individual soul is the absolute agent. But this is not the fact. For just as milk which is found in cows is produced only through the agency of the Chief Breath (Mukhya Prana) as seen from the text, “ This Prana converts the food (that is taken in) into liquids, etc., so the accomplishment of works undertaken, though it apparently belongs to the indivi- dual soul, is brought about by the Supreme Being for the soul is dependent (and consequently powerless). This is said in the text, “ He who rules the Atman (the soul) from within.” “ I do nothing, thou doest noth- ing ; but He who does (everything) is the eternal Lord ’’ and so on.