Madhvaon Brahma Sūtra 2.3.15
Dvaita Vedānta
Sūtra
अंतराविज्ञानमनसीक्रमेण तल्लिंगादिति चेन्नाविशेषात्
aṃtarāvijñānamanasīkrameṇa talliṃgāditi cennāviśeṣāt
Sūtra translation
If it be said that this (reverse) order obtains except in the case of Vignana (Intellect) and Manas (Mind), on account of there being the indicatory circumstance to infer the same, we deny that, awing to the absence of such distinct authority.
From the indicatory circumstance conveyed by the text, “ From- Prana (breath), Manas (mind) is produced ; and from Mind, Vignana (Intellect).” “ The wise shall contemplate that Speech (Yach) retracts into Mind ; Mind into Atman, the Intellect ” (Kath III. 13) ; it may appear that the reverse order in laya (dissolution) holds true except in the case of Intellect and Mind. But this exception cannot be proved; for there is no authority particularly declaring the laya of these two alone in the order of creation.