Madhvaon Brahma Sūtra 3.1.26

“ Then the soul in rice, etc., along with the food first enters into the father, (who performs the act of genera- tion), then into the mother, then he is born, he performs works.” Thus from the Kauntharavya Sruti, the return- ing soul, it is clear, first enters the father only ; for the entering, however, into the mother is to take place after- wards. (Hence the statement quoted in the beginning is to be interpreted as a general rule that the returning soul has to enter into the mother before obtaining a gross body). From the statement, “ The soul returning from Svarga may enter into a (ready-made) body, in the womb (or) somewhere,” it appears that he enters into the gross body when it is ready-made in the mother’s womb subsequent to the act of generation on the part of the father. To remove this objection the Sutrakara says :