Madhvaon Brahma Sūtra 4.2.8
Dvaita Vedānta
Sūtra
तदपीतेः संसारव्यपदेशात्
tadapīteḥ saṃsāravyapadeśāt
Sūtra translation
For, to enter into her (to be withdrawn into her) is said to be the beginning of Samsára; (while to enter into Him is to be released from Samsara).
This distinctly appears from the Sauparna Sruti which runs thus : “ These two are equal, viz., Prakriti and * • ' ’•* Parama; they are of immutable essence, are present everywhere, and are eternally blessed ; again these two are not equal, viz., Prakriti and Parama; (for) tlie individual withdrawn into Prakriti goes to the Samsara ; but he who is withdrawn into the Parama indee <1 attains to immortality.”