Madhvaon Brahma Sūtra 3.4.11

From the following, it will be understood that though the desire of eternal happiness (and other bless- ings) is general, still in the matter of eligibility for know- ledge, there is a division among the souls admitted on authority: “ There are indeed nine crores of gods; but of them, only a hundred are eligible for performing sacrifices with soma offerings prescribed in the Vedas (or eligible for a share in the soma libations poured out in sacrifices); and the two Brahmans (Brahma and Brahman) are also eligible .in addition to the hundred. Similarly innu- merable are the beings of the world; but only an infi- nitely small number of them being devoted to the feet of Vishnu, is declared eligible for knowledge.” Who (else) is then eligible ?