Madhvaon Brahma Sūtra 2.3.18

Though the soul is eternal, still it is possible to speak of him as being born, with reference to the (em- bodied) condition (to which he is subjected). And this is said in the Vyoma Samhita. “ From the eternal Lord the eternal beings of intelligence are born. It is with reference to the condition of their bodily existence, birth or creation is predicated of them (souls).” In the Kashayana Sruti, “ All-pervading indeed (are) the souls who are the intelligent beings, who are not con- taminated by the qualities, who are the agents of all action, who are of perfect essence, who are unlimited (by time and qualities),” all-pervasion seems to be predicated of the individual soul. But in the Gaupavana text, “ Atomic is indeed the soul whom these (two) do really bind, viz., merit and demerit,” the soul is said to be atomic. Hence there is a conflict between the texts affecting their authoritativeness. To reconcile them the Sutrakara says :