Madhvaon Brahma Sūtra 3.2.25

For there are no differences of forms as gross (deve- loped) and subtle (undeveloped), as there are in the case of fire, etc., (water and earth). Accordingly the Mandavya Sruti says, “ He is not the subtle (undeveloped), nor the gross (developed); far different indeed is He; there- fore they call Him the Most High and absolutely diffe- rent.” It is said in the Gâruda also : “ In the Supreme. Lord the different states of being subtle and gross do not happen to be at any time or place; for the Lord who is not produced (not an effect), is identically the same in all the forms (manifest or non-manifest)”; also the Kurmapurana says, “ In the Supreme Lord the change of states of being manifest and non-manifest (apparent and unapparent) never occurs. For this Lord who res- cues the soul from birth is always of non-manifest essence.” If Brahman is thus absolutely non-manifest or im- perceptible, then of what avail are all the endeavours after His realisation ? The Sutrakara answers this ques- tion (in the following aphorism).