Madhvaon Brahma Sūtra 4.2.4

He, Prana, enters into the Supreme Lord; for the text declares thus: “ All go to Prana, Prana goes to the Perfect (Being); all the gods act after (are guided by) Prana; Prana acts after (is guided by) the Perfect ; therefore they call Him the Prana of Prana (the Breath of breath)." (Another Sruti says) : “ The Prana enters into the Highest Deity.” (This is also seen from the follow- ing Smritis) : “All the gods (below Fire), when they are released from the effects of Karma enter into Fire and enjoy their blessings •, so does Fire entering into Indra, Indra into Vayu, and he too entering into the Supreme Lord enjoys the blessings separate- ly (conferred on him) ; but the measure of bliss ordained for each of them is on no account to become the portion of any other ; consequently it is granted that the perfect bliss of the Lord cannot be (desired or obtained) by others ; for the Sruti says : “ O Vishnu no one has approached Thy glory, etc.” “ The entering of Prana into Light is described by the wise to take place only by the way, for, it is not possible to suppose his entering into any other than the Supreme Lord, the cause of all,” and so on.