Madhvaon Brahma Sūtra 2.4.15

The Supreme Lord causes everything to be done by the soul furnished with what are His own instruments (i.e., organs); hence no conflict arises between the diffe- rent statements of Scripture. For the Bhallaveya Sruti says: “ Because the Lord causes things to be seen by this self (the soul), [the soul whom the Lord endows with some power over the organs], with the eye, to be heard with the ear, to be understood by the mind, to be judged by Budhi (the faculty of judgment); therefore these two are called the moving and non-mov- ing. ” The Varaha Purana has the following: “ Brahman the supreme ruler causes everything to be done by the organs (such as the ear, etc.), for the sake of the soul, and that in consequence of His own will; and on this account the organs are spoken of, the Wise say, as belonging to the soul. Further, the Supreme Lord of lords does not make the Chief Prana act in obe- dience to the will of the soul, but only makes him work according to His own Supreme will; therefore the pre- eminence of Prana the Chief is settled."