Madhvaon Brahma Sūtra 2.3.25

Or just as a flame pervades by the property of light, but as a flame it is limited to a particular spot, so also by means of the quality (property) of intelligence the soul has pervasion, and as soul it is limited in space. This is said in the Skandapurana. “ The gods are said to be pervading or not pervading according to the settled principle of their special presence or general presence; but in the case of other souls, the pervasion happens to be only by means of the property of intelligence and not in any other way; and the property of intelligence being the very essence of the souls, it is fit to speak of them as per- vading (the body). But in the case of the gods who are endowed with peculiar powers by the gracious Lord, the rule comprehends a great variety (of cases). “ He (the soul) is eternal, is without parts, is joined to merit and demerit, he goes to and fro between this world and the other; he is released ; he is but an undivided one; he does not become sevenfold, nor tenfold, nor hundred- fold.” Thus in the Gaupavana text, absence of mani- foldness (parts) seems predicated of the one soul. “ He is fivefold, he is sevenfold, he is tenfold, he is hundredfold, he becomes thousandfold, he goes (to other worlds), he is released.” Thus in the Parasaryayana Sruti, * mani- foldness of form seems to be said of him/ The contradic- tion arising hence, the Sutrakara reconciles (thus) :