Madhvaon Brahma Sūtra 2.3.53
Dvaita Vedānta
Sūtra
प्रदेशादिति चेन्नांतर्भावात्
pradeśāditi cennāṃtarbhāvāt
Sūtra translation
If it be said that the cause of diversity lies in the change of locality, the view is to be rejected on the ground that (the reason for the change of locality) is comprehended under (the aforesaid principle).
It cannot be said that the difference of locality as Svarga, i.e., the celestial city, hell, the earth and other places where the souls happen to be, has peculiarities to bring about the diversity in the nature of each reflection (i.e., the soul); for even there the unseen principle (Adrishta) would have to be sought in order to account for the particular souls being in or going to particular localities. Further, diversity is seen even among those that are in the same locality.