Madhvaon Brahma Sūtra 3.2.2
Dvaita Vedānta
Sūtra
निर्मातारं चैके पुत्रादयश्च
nirmātāraṃ caike putrādayaśca
Sūtra translation
And because some Sakhins read of Him as the maker (of dU things in dreams), and (some others read that) sons, etc., (are created by Him).
" He (the Lord) who is awake in these (beings), while they are asleep shaping the desired things according to His will ” (Kath. V. 8). And the Gaupavana Sruti says, “ From this Lord indeed, the son is born, from this the brother, from this the wife, when He subjects the soul to the state of dream.” With what means (and material does He create) ?