Madhvaon Brahma Sūtra 3.1.27

From the body of the father, having duly entered into the mother, there and then only, he obtains the (fresh) body (».#., he has a gross body built up for him). This is seen from the Paushyayana Sruti, “ The soul (return- ing) from svarga (to the earth) enters into the bodies of the inanimate (immobile), from the immobile (he goes) to the father, from the father to the mother, from the mother to the body, with the body he is born; this is the general rule. Now the exception; he is born of the immobile, of the father, of the mother, somewhere between (father and mother), or enters directly into a ready-made body in the womb, or he is born somewhere outside.” The following is in the Brahmapurana :—“ From svarga he reaches the immobile, and from these the male body, from the latter he goes to the woman (mother), and then regularly obtains the body; with the body the soul is born; this is the general rule of birth; and (exceptional) special kinds of birth also to be described by me, carefully understand thou. The soul may be born out of the immobile only, the father only, or woman (the mother) only; or may enter into a body in the womb or may obtain a body out- side or in various other places.”