Madhvaon Brahma Sūtra 3.2.33

For the purpose of inculcating into our mind the relation between the Lord and the soul, though he is distinct from the Lord's forms (Amsas) and quite unlike the limb (foot) which is so called in the world, still the whole world is designated a * foot ’ of God (by the word * foot’), as in the text, “ All beings are His foot.” (Rv. X. 90.3). So also are the Lord’s qualities spoken of by words that have obtained usage in the world. The Padma puranahas the following to the same effect: “ The wisdom, etc., of the Lord are none of the world ; they are spoken of by the same terms to assist the understanding of the world; as in the familiar illustration, ‘ As the king of men is in this world, so is the king of the gods in heaven.’ If the bliss, etc., of all the souls are only the reflec- tion of the Lord’s, then how to account for the difference of the same qualities in Brahma and other souls? To clear this doubt the following is stated.