Madhvaon Brahma Sūtra 2.2.35

If the soul should be devoid of size, there could be no existence of it. Therefore, in order that it might have that size with which it could remain (a permanent entity) in the released state, and according to the doctrine “ no size being possible without a body to measure it, the body (occupied in the released state) also should become per- manent Thus generally, both the soul and the body would have to be granted as permanent entities ; (especi- ally) for the reason that the body in the mundane life is in no way different from the body which is granted to ac- count for the size in the filial state. From this, it follows that even the body during the mundane existence is per- manent, (which is absurd). The Sutrakara refutes the Sidhanta (system) that holds Pasupati or Rudra to be the Supreme Being, (the system propounded in the Pâsupata Agamas).