Madhvaon Brahma Sūtra 2.3.45
Dvaita Vedānta
Sūtra
अपि स्मर्यते
api smaryate
Sūtra translation
Moreover (he is so stated) in Smriti.
“ It is my part which is present in the living body as the eternal principle of life (the soul). (Gita XV. 7). Now the Sutrakara gives the explanation of the Sruti which says that the soul is not a part (of the Lord).