Madhvaon Brahma Sūtra 3.1.5
Dvaita Vedānta
Sūtra
प्रथमेऽश्रवणादितिचेन्नताएव ह्युपपत्तेः
prathame'śravaṇāditicennatāeva hyupapatteḥ
Sūtra translation
If it be said that water not being mentioned in the beginning (in connection with the first oblation in the first fire described), (the elements do not go with the soul), (we sag) the objection is not valid; for the very same (water is there spoken of by the term * Sraddha ’) ; because of (this construction) agree- ing (with the conclusion).
“ In this fire of that heavenly world the gods offer Sraddha (Ch V. 4.2); thus in connection with the first fire, the offering as an oblation of the soul with Sraddha is described ; but it is not stated that the elements are offered. Hence it may be supposed that the elements do not go with the soul. This supposition cannot be made. (For) the same water, spoken of later on, is offered here in the form of Sraddha. Now (this construction) would, agree with the concluding passage which is, “ And thus indeed, in the fifth oblation, water is called man. (Ch. V. 9, 1.)