Madhvaon Brahma Sūtra 2.3.27

Just as fragrance goes forth separated from the flower so from the individual soul, parts go forth separated by the inconceivable power of the Lord. So Sandilya Sruti says u Now, being but one individual he goes forth sepa- rated like odour, then again he becomes one ; now again he becomes many ; as the Lord of lords makes him, so he becomes; the Lord is inconceivable, most high, and wor- shipful.” This is also said in the Padmapurana, “ It is only through the agency of the Lord's inconceivable power, the individual soul, though devoid of parts, makes himself into many and sports with many forms obtained by means of the high powers produced by Yoga practices, and the consequent grace of the Lord- (This is said of those souls who are capable of Yoga practices). “That thou art.” (Ch. VI. 8 7) ; “lam Brahman.” (Bri. Ill 4’ 10). In these and like texts, identity of the soul with the Supreme Being seems to be (declared). On the other hand, separateness appears to be said, in such texts as, “ The eternal of the eternal, the intelligent of the intelligent” (Sv. VI. 13), “Two birds which are insepar- able friends, etc.” (Sv. IV.6). To remove this contradic- tion, the following Sutra proceeds.