Madhvaon Brahma Sūtra 3.3.34

Though superiority of one over the other in the ascending prder beginning with the deities presiding over Nama, etc., and ending with Prana, is describ- ed in the Chandogya Upanishad and none is men- tioned higher than Prana, still it may be supposed that there is some one higher than Prana as in the case of the previous members of the series ; but this cannot be stated* For Prana is at the head of the eligible, and with him the series ends; (i.e., he is the ultimate link or step of the series in the ascending order). This may be seen from the Kauntharavya Sruti: “ Prana indeed is higher than all (others); for none is higher than Prana; so Prana is the foremost among the eligible, and so he is called the Foremost.”