Madhvaon Brahma Sūtra 4.2.6

Into only one element all the rest of the gods do not enter; for the texts declare thus : “ Into Prithivi (Earth), Ribhus enter; into Varuna, Asvins; into Agni, Agnis; into Yayu, Indra, Soma, Aditya, Brihaspati (and others ; and into Akasa (the sky) only the Sadhyas enter ” Maho- panishad. " Mrityus enter into Prithivi (Earth); Waters into Varuna ; Agnis into Agni; Maruts into Marut; and into Akasa Vinayakas ”—Chaturveda Sikha. Hence it should be understood that the gods meant here are only those that are mentioned in the text: “ Into Agni the the gods enter, etc.”