Madhvaon Brahma Sūtra 2.3.8

‘ Hereby,’ that is, by the statement of primary and secondary non-origination, by the limitation of power (in Vayu), the text concerning the non-origination of Vayu also is explained ; (Vayu is also one of the originated things). “ The indestructible, the highly indestructible, the destructible, the highly destructible make the four classes of things of which the universe consists; the highly destructible are the products of Earth and other elements, the destructible are the elements, the indestructible is declared to be Vayu ; the highly (absolutely) indestructi- ble are only the soul, Prakriti and Time. This (universe of) four kinds of things is supported through eternity by Vishnu who is Himself absolutely eternal, highest of the high, reveals Himself in different ways and arranges the things in different groups, who is the redeemer exalted far above (the souls), who is nothing but unlimited bliss and is the most brilliant Lord (Kurma Purana).