Madhvaon Brahma Sūtra 2.4.13

“ Now that Prana is both minute and great; (he is) minute within and great without. Prana indeed is (both) the ruler and the ruled; for he is the ruler of all (below him) and he is the ruled of the Supreme Lord ” (Kaufa- dinya Sruti). The breaths have been described as organs. From the Sautrayana Sruti, “ The wise state that all these breaths or organs are the instruments of the soul; for in the body of every one, they are observed to be under the direction of the soul,” the organs reasonably appear to be the instruments of the soul. But they appear to be the instruments of the Supreme Lord from the Kashayana Sruti, “ These organs,—the eye, the ear, the mind and speech truly belong to Brahman; for He causes every thing to be done by these "—Hence the Sutrakara says: