Madhvaon Brahma Sūtra 3.2.12

It may be said that the identity of Visva, Taijasa, etc., the manifestations of the Lord, cannot be maintained on account of the Sruti declaring difference between them and implying the relation of being the support and the supported, between the Lord and those manifestations, “ Those two, Visva and Taijasa, are confined to the cause and effect, but Pragna is confined to the cause only. But both these (relations) cease to be in the fourth ” (Man. II. 16). But this view is wrong; for in Srutis, the Lord declared to be present in various places as Prithivi, etc., is at each step shown to be identical with His own supreme essence in, “ He is thy Lord, the immortal guide within thee, etc.” (Bri. V. 7. 3). Similarly the non-difference mutually between the manifestations of the Lord, is declared in, “ He who is the perfect light, the absolutely immortal, etc., is the same Lord spoken of as the inner guide ; and this is the thing eternally blessed and all this world is itself (dependent upon) Brahman” (Bri. IV. 5. 1), Again the non-difference of the various manifestations from the one all-pervading essence of the Lord is declared in, “ The ten named Hari are He indeed ; the hundred named Narayana, Hari, etc., the thousand named Visva, etc. j the many named Para, etc., the innumerable named Ajita, Hari, etc., are indeed He only; and all this multitude of forms are but Brahman the perfect which has nothing before it, nothing after it, nothing second to it, nothing without it; but which encompasses everything else; and this Brahman is the Lord of all powers and perfect wisdom (who directly perceives every thing.) This is the meaning of the Rik.” (Bri. IV. 5. 19).