Madhvaon Brahma Sūtra 3.2.11
Dvaita Vedānta
Sūtra
न स्थानतोऽपि परस्योभयलिंगं सर्वत्र हि
na sthānato'pi parasyobhayaliṃgaṃ sarvatra hi
Sūtra translation
Even from the difference of place, no essential difference between the manifestations of the Lord should not be supposed ( to arise) ; for (Sruti declares of Him the iden- tical character) everywhere (i.e., in all places and in all manifestations).
Even from difference of places or positions, no manifestation of the Lord becomes different from Him. The Sruti says, “ The wise say that this Lord only is Brahman (of perfect excellences) present in all bodies (celestial, human, etc.), in all places (the eye, etc.) (At. III. 2.3).” It is said in the Matsya Purâna, “ The Lord Vishnu is of identical essence (in all His various forms) in all places and positions (in respect of qualities, powers etc.), for He is the Supreme Lord of all powers, and so though He is of one (immutable) essence and form, He is observed to be of many forms like the Sun.” So also the Bhagavata says; “ As the wise know Him to be One only like the Sun, present in many forms with reference to every eye, so I, having shaken off the wrong notion of difference (between the manifes- tations of the Lord), understand this Krishna to be the unborn (eternal) Lord, seated in various forms, each almighty, in the heart of every one of the embodied beings created by Himself.”