Madhvaon Brahma Sūtra 3.3.36
Dvaita Vedānta
Numbered 3.3.37 in this text
Sūtra
अन्यथा भेदानुपपत्तिरिति चेन्नोपदेशवत्
anyathā bhedānupapattiriti cennopadeśavat
Sūtra translation
If it be objected that otherwise (i.e., there being none higher than Prana), he cannot be different from the Supreme Being, we reply the objection ii not valid ; for (it it fit to narrow the denotation of * all’ in the Sruti) at taught by Scripture.
When it is stated that Prana is the foremost of all. it may seem that the separateness of Prana from the Supreme is not possible to maintain; but this is no difficulty; for the statement will be seen consistent if things are admitted as postulated by Scripture ; and the Scriptural teaching here is that Prana is superior, (not absolutely to all, but) to all other souls and the Supreme Being is superior to Prana. If it be said that there is none higher than Prana, it is to be denied; for,