Madhvaon Brahma Sūtra 4.2.11
Dvaita Vedānta
Sūtra
अस्यैव चोपपत्तेरूष्मा
asyaiva copapatterūṣmā
Sūtra translation
And to show the reason for this (such qualified equality) only, the Ushma-Sruti (proceeds).
And the reason for the equality (only limited) is seen from the following Sauparna Sruti; “Indeed this appears to be of two kinds that possessed of power to remain unperceived and that which is not pos- sessed of such power. Of these, that possessed of the power is the perfect Brahman which they neither smell, nor see, nor hear, nor perceive. Then that which is not possessed of the power comprises Prakriti, (Prakrita) and other intelligent beings which they do or do not smell, see, hear or perceive."