Madhvaon Brahma Sūtra 3.3.39

Of Her own accord She who remains in the main sphere, also manifests Herself in other places too, follow- ing the Lord's will; for the Vatsa Sruti says, “ That of which all the world is the abode, which pervades all time, on whose Will everything depends, which knows everything, which is never subject to bondage, (but) subjects everything to the bondage of life,—that is Pra- kriti, the (unmodified)." The following is said in the Brahma Tarka: “ The Nama and others as subject to bondage and the perfect Lord as their redeemer are spoken of in the Sruti; the Avyakta or the intelligent Prakriti not being either is not spoken of in that context; similarly in another Sruti the individual soul and the Lord are spoken of and nothing else; on such occasions it is usual to speak only of the two entities (concerned).”