Madhvaon Brahma Sūtra 4.2.13

.... “ Then, therefore, those that are equals and those that are not equals are told; as well as those that are both equal and unequal. Now the equals are the manifesta- tions of Brahman by whom creation, subsistence, des- traction, order and activity are brought about; for it is all one; now those that are not equal, viz., Brahmâ, Indra, Rudra, Prajâpati, Brihaspati and the rest of the gods, Gandharvas, men, fathers, Asuras and what else remains of the animate and the inanimate nature. Now that which is both equal and unequal* Indeed Prakriti is both equal and not equal to the Lord; for she is eternal, destitute of old age, and obedient to Him.” Thus very distinct is the statement of equality, etc., of the Madhyandinayanas.