Madhvaon Brahma Sūtra 2.3.5

It is possible that origination and non-origination apply to the same thing with reference to the primary and secondary sense, just as the word Brahman is used “ Why then is the Supreme Being called Brahman ? . . . . . Because it is perfect in itself and makes others perfect.” (Atharva Siras Sruti.) Though the word Brahman is (there) primarily applicable to the highest Brahman, it is also used to denote Viriucha and others in a qualified sense ; and on this account, they are not really Brahman, i.e., they are not perfect; similarly in the case of ether, etc., the term not-originated is used.