Madhvaon Brahma Sūtra 4.2.12
Dvaita Vedānta
Sūtra
प्रतिषेधादिति चेन्न शारीरात्
pratiṣedhāditi cenna śārīrāt
Sūtra translation
If it be said that the equality with the Lord being denied of all, (Prakriti too cannot be on an equality with Him) it is to be denied; for the equality with the Lord is denied) of the individual soul.
From the following text, it may appear that the said equality of Prakriti is prohibited to be accepted: “ This perfect Lord is indeed without an equal; for no other of this description is (ever) seen; (and) all these indeed are atoms, they are born and go to death; and they are in- deed imperfect, while the Lord has no birth, no death and He is perfectw (Chaturveda Sikha). But the ob- jection is to be rejected; for it is the equality with the soul that is denied in the text. Whence (is this ascertained) ?