Madhvaon Brahma Sūtra 2.3.28
Dvaita Vedānta
Sūtra
पृथगुपदेशात्
pṛthagupadeśāt
Sūtra translation
The soul is separate from, (not one with, Brahman), from the statements in Scripture.
“ The Supreme Lord is absolutely separate from the whole class of souls; for He is inconceivable, exalted far above the souls, most high, perfect in excellences and He is eternally blessed, while from that Lord this soul has to seek release from bondage.” From this Kausika Sruti, embodying a reasoning, it is plain that the soul is separate from the Lord, not one with Him.