Madhvaon Brahma Sūtra 2.3.21

From the text quoted above, declaring pervasion, viz., “ All-pervading indeed are Atmans (the souls) who. are intelligent beings and destitute of qualities,” it may be supposed that the soul is not atomic ; but that cannot be done. For the above text treats of the Highest Lord, as may be seen from the following: “ That Supreme Lord creates this (world) and supports it on both sides, in and out. He enters into this world in many forms and guides everything (according to His Will) (and makes it go in His own way). He is Atman (the Lord) and He is Atmans, (i.e., the Supreme Lord in many forms), He is the ruler. He is Vishnu, He is distinct from all, He is the Most High.” “ The one Lord Kesava is spoken of in the Vedas by words in the singular number, by words in the dual and by words in the plural number. But by this circumstance there arises no difference in the Lord ” (Bhavishyat Purana). “The breath (Prana) dwells in this (body which is described as his car); and it is said by the sage : “ O Asvins (Vishnu aud Vayu) come (riding) in that chariot which travels swifter than thought, which all the gods have prepared for you ; and by dedicating which (to the Lord), (from the consequent grace of) the omnipresent Lord, are produced the daughter of heaven (true knowledge of God) and the two bright days (the two states of being enlightened with wisdom and of attaining to the abode of heaven).” (AA. II. iii. 8).