Madhvaon Brahma Sūtra 4.2.3
Dvaita Vedānta
Sūtra
तन्मनः प्राण उत्तरात्
tanmanaḥ prāṇa uttarāt
Sūtra translation
That Manas (Mind) enters into Prana, from the subsequent (passage).
From the subsequent statement which says : “ Manas (is withdrawn) into Prana ’’ the breath (Ch. VI. 15. 1), Rudra presiding over Mind enters into Prana i.e., into Vayu (Brahma); and the Kaundinya Sruti says: “ Front Yayu indeed, Rudra,rises, into Vayu he is •withdrawn, therefore they say that Vayu is the foremost of the gods.”