Madhvaon Brahma Sūtra 3.1.4
Dvaita Vedānta
Sūtra
अग्न्यादिगतिश्रुतेरितिचेन्न भाक्तत्वात् ओं
agnyādigatiśruteriticenna bhāktatvāt oṃ
Sūtra translation
If it be said (that the Pranas do not go with the soul), as they are said to enter into Agni, etc., by scripture, we deny this j far (the text refers to) the partial (entering of the Pranas into Agni, etc.).
From such texts as, “ When the speech of the dead person enters into the fire, breath into the air, etc.(Bri. v. ii. 13), it may be argued that the Pranas (organs of sense) do not go with the soul; but this view is not correct ; for the Sruti intends that the Pranas enter (only) in part into Agni, etc. It is said in the Brahmapurana thus : “ On the death of a person, O sage full of wisdom, the Pranas go to the Adhidevas (i.e., the presiding deities) only in part, atld in part they accompany the soul. When the soul falls upon the next birth they again enter into his body ”; also in the Brahmândapurâna : “ At the time of death the Prânâs as well as the five elements depart from him in part, and in part all of them go with him.”