Madhvaon Brahma Sūtra 3.2.1
Dvaita Vedānta
Sūtra
सन्ध्येसृष्टिराह हि
sandhyesṛṣṭirāha hi
Sūtra translation
The creation (of things') in the intermediate state (of dreaming) (as well as their withdrawal) is the work of the Lard ; for Scripture says that.
Even dreams are not presented in cognition except by Him (without the agency of the Lord). This appears from the Sruti, “ In the state of dream, (in the sky, in Svarga, or in heaven), there are no chariots, no horses, no paths; but at that time only the same Lord creates chariots, horses, paths, etc.” (Bri. VI. iii. io).