Madhvaon Brahma Sūtra 3.1.8
Dvaita Vedānta
Sūtra
कृतात्ययेऽनुशयवान् दृष्टस्मृतिभ्याम्
kṛtātyaye'nuśayavān dṛṣṭasmṛtibhyām
Sūtra translation
When (some of) the works are exhausted by fruition, he (the soul) comes down with a remainder (of works), as appears from Sruti and Smriti.
For the Sruti says : “ Then with a remainder he comes (back) to this world, again does work, again goes, again comes back ”; and the Smriti says : “ Having been left a remainder of what he has enjoyed, he returns to this earth and having again performed works, again goes, again comes back, in invariable succession. Further from the fourteenth year of age, he does of necessity works each of which would be the cause of at least ten births. Then, whence is the hope of obtaining release on the exhaustion of all the works by fruition.” From these and the like Smritis, it is clear that the soul comes back with a remainder (of works, their consequences leading to further works and lives). “ He goes as he came; He comes back as he went; He enjoys (the fruits in Svarga, etc.); (again) he does work and wanders in life.”—Thus from this Sruti it ap- pears that the passage of the departing soul and his return are both by the same path. Here the Sutrakara says: