Madhvaon Brahma Sūtra 2.3.14

(In the case of dissolution), the statement of order also proceeds (only) with reference to the reverse order ; (it is plain) from the same Bhâllaveya Sruti which says, “He who is the maker of this world in the order beginning with Breath, etc., and the destroyer of it, only in the reverse order beginning with Earth, is said to be the Supreme Lord Hari ”—“ In creation, the order is from above and in dissolution the order is from below. And thus in regular order the glorious Lord of all powers makes and unmakes the world (Padma). Those that are produced first in creation are more powerful, (consequently have longer existence). Hence it follows logically that the latest in creation, being of feeble essence, should first become absorbed in those of higher powers; while the higher powers should later on take their turn. This is said in the Vamana Purana also “ The earlier a thing happens to be in creation, the more it becomes the receptacle of the Lord’s glory; and conse- quently those that are earlier in creation are more power- ful and are withdrawn only later. And for the same reason undoubtedly their pervasion is also greater."