Madhvaon Brahma Sūtra 4.2.15
Dvaita Vedānta
Sūtra
तानि परे तथा ह्याह
tāni pare tathā hyāha
Sūtra translation
They (all the gods who have entered into the de- ments enter into the perfect Lord ; for thus the Sruti declares.
Through Prana (Chaturmukha) all to the gods enter into the Supreme Lord ; so says the Kausharava Sruti: “ On being released from the body, all the gods enter into Prana, and then (along with him) enter into the Supreme Deity of inconceivable (glory).”