Madhvaon Brahma Sūtra 2.4.20

The fashioning of names and forms proceeds from the highest Lord only; for Sruti says, “ The Lord who is of the highest wisdom and glory having created all forms and names to denote them, is (ever) making use of them.” (T. A. III-I2). The clause, who is the author of etc., is pregnant with a reason; for (the creation of) name and form necessarily depends upon the formation of the tripar- tite mixture of the elements. “ Of all names and forms and their uses in communication, etc., Kesava the Lord is the sole author ; while Brahma and others are only wor- kers under Him” (Padmapurana). And it is also said in the Brahmandapurana : “ As the combination of the three elements is the work of Vishnu, and as form depends upon the combining of the elements, as name requires form to precede it, and as communication, etc., depend Upon name ; therefore of name, form and their uses, Hari is the sole author and master ; hence the glorious and all- powerful Lord is called the Father.” “ From water indeed this is produced j water is truly flesh as well as bone, water is the body, water is verily all this (body)." Thus the Kaundinya Sruti declares the body to be a product of water ; and the following is said in the Bhârata, “ Flesh is a product of water, and for that very reason gratification arises from flesh." And (but) the Sruti, “ The body goes to earth ; Atman to the sky” (Bri. V. 2. 13), shows that the body is a product of earth. To remove this conflict the Sutrakara says :