Madhvaon Brahma Sūtra 2.3.4

(The origination (creation) of ether is to be admitted, and the statement that it is without a beginning is to be taken in a qualified sense) j for the Bhâllaveya Sruti says, “ Now the eternal are the well-known things, the soul, Prakriti and the Lord and Time. Next, those that are not eternal, are * Prana ’ and ‘ Sraddha,’ the elements, the products of elements; indeed what originate are non-eter- nal and what are not originated are indeed eternal. For, these (the following) are never originated and do not perish,—the Soul, Prakriti, the Lord and Time. Again these are both originated and not-originated,—Prana, Sraddha and Ether; for they are partially originated.’'