Madhvaon Brahma Sūtra 4.2.5
Dvaita Vedānta
Sūtra
भूतेषु तच्छ्रुतेः
bhūteṣu tacchruteḥ
Sūtra translation
(The rest) enter into the elements, (ae seen) from Scripture declaring that.
The rest of the gods enter into the element; for the Brihat Sruti says : “ Into the elements the gods enter, the elements into the perfect Lord; but the Lord neither rises nor sets, He is but absolute, He stands in the middle (He stands in the centre of the heart). ”