Madhvaon Brahma Sūtra 3.2.9
Dvaita Vedānta
Sūtra
स एव च कर्मानुस्मृतिशब्दविधिभ्यः
sa eva ca karmānusmṛtiśabdavidhibhyaḥ
Sūtra translation
And the same Lord is the cause of all states, oh ac- count of His being the master of all the works (or activity) and from the Smriti conforming to Sruti, from Bruti and the commandment.
Further it should not be supposed that the Lord is the cause of dream, vision, etc., only in the case of some (beings), and not of all. For He is emphatically declared to be the ruler of every detail in the soul’s activity, as in “ This Lord indeed causes the soul to do what is good, etc.” (Kau. III. 8). And the Smriti conformably says, “ And He is the one cause of dreams, etc., in all beings; He indeed shows them to all ; He is the Supreme Lord Vishnu perfect in excellences; and so there is no other than He who is the cause of all these states.” Sruti also says, “ Since He (the Lord) brings the soul into the dreaming state or wakes the sleeping, He alone is the most high, perfect in bliss.” And the commandment is, “ Meditate on the Lord only as the abode and light ” (Bri. III. 4. 15). (For if there should be another who is the cause of all these states, this injunction to meditate on Him would be futile.)