Madhvaon Brahma Sūtra 2.3.46

Though souls and the manifestations of the Lord are both spoken of as parts, still the Supreme Lord in His manifestations as Matsya (fish), etc., is not of this descrip- tion, t.o., is not like the soul, (i.e., they are essentially not- different from Himself); just as the idea of part cannot be the same with regard to both the great fire at the end of the world (which is but a part of fire) and the fire-fly which is also considered a part of fire; just as it cannot be the same with regard to the ocean of pure water as well as uriue, etc., both being considered divisions of water ; or with regard to Meru and the refuse both con- sidered parts of earth. All this is said with reference to the presiding deities.