Madhvaon Brahma Sūtra 3.1.15

Thus in the Bharata, “ The temporary hells are said to be Raurava, Maha-raurava, Vanhi, Yaitarani, and Kumbheepaka; and the two eternal hells are properly called Darkness and Blinding Darkness. These are the seven chief hells in the ascending order of horribleness. By regularly going through these only, ascent or descent takes place.” It is not proper to think that the Supreme Lord is present in hell; but the Kausharava Sruti says to the contrary. “ He makes all, He destroys all, He blesset all, He brings sufferings to all, he makes all work, He has entered into all this.” To clear this doubt the Sutrakara says s