Madhvaon Brahma Sūtra 2.3.29
Dvaita Vedānta
Sūtra
तद्गुणसारत्वात्तद्व्यपदेशः प्राज्ञवत्
tadguṇasāratvāttadvyapadeśaḥ prājñavat
Sūtra translation
Only on account of having for his essence qualities similar to those of Brahman, the soul is spoken of as Brahman, as in the cate of the all-wise Brahman.
Since the essence (i.e.) the very nature of the soul consists only of wisdom, bliss and other qualities similar (in some degree) to those of Brahman, there proceeds the statement that the soul is one with (like) Brahman; Just as in the text, “ All this indeed is Brahman/' (Ch. III. 14. 1) Brahman is spoken of as identical with all (the world), on account of there being all the qualities in Brahman which are predicated of the whole world. The following is in the Bhavishyat Purana : “ The souls are separate, the perfect Lord is separate, still owing to the similarity of intelligent nature, they are spoken of as Brahman in the various Scriptural disquisitions." Origination has been predicated also of the soul; hence he cannot be said to have the eternal association of Karma (actions) or to attain to eternal existence as conveyed by the text, “ He is bound to merit and demerit which have no beginning and (when) released by the Supreme Lord he is fit to become eternised." To re- concile this contradiction, the Sutrakara says :