Madhvaon Brahma Sūtra 3.1.22

The attaining to the state of smoke, et6j» is only entering into smoke and other things, to go wh£ti they go, to stop where they stop, and so on. For it is riot possible that one should attain to a state of absolute indentity with another; nor can it be attaining to the rank of smoke* etc. This is also said in the Gâruda; “ The attaining to the state of being smoke, etc., is but moving along with them (when they) are in motion, stopping while they stop, entering into them and becoming as light, etc., as they are. For it is not admitted by the wise that one becomes another or, attains to the rank of another; and (any celestial) rank is only to be reached by (superior) know- ledge ; consequently it cannot be obtained by works. By participating in their character, it is just possible to speak of them as being indentical (non-different), just as the soul is called the Supreme Brahman, and Brahman, this world.” It seems that the soul that has once attained to Svarga by virtue of his sacrificial acts takes a long time to enter into a body after he starts from Svarga; and, as he has to pass, and stay at, many stages on the way, that may occupy him all the time till the end of Brahmakalpa. To remove this doubt the Sutrakara says: