Madhvaon Brahma Sūtra 3.1.16

By the particle ‘ and * is intimated that the Lord does His work even in hell untouched by anything undesirable. (And) the contradiction ceases to be, as may be, seen from the Pautrayana Sruti, “ He is in heaven ; He is on the earth. He is in hell; He is in the Blinding Darkness; He dwells everywhere as the sole master of all activity. But the Lord is not subject to the experience of pain or misery; for He is all-powerful, He sees everything and causes everything to be done; and (even) he who knows this is exempt from the experience of misery/* It is also said in the Bhagavata Tantra. “ The Lord, though present in hell, cannot be said to experience the sufferings ; for the suffering or experience is said to consist in the notion of being exalted or depressed; and the Lord is not subject to such exaltation or depression of notions ; but as the ruler of all He only sees them (is only their witness)/’ Now by neither of these two paths all these inferior souls of mixed character go. They are beings that fre- quently go and return; and they have a third place where they are frequently born and dead ” (Ch. V. 10.8.). From this Sruti it appears that the beings are independ- ent in the matter of passage. Here the Sutrakara says: