Madhvaon Brahma Sūtra 4.2.9
Dvaita Vedānta
Sūtra
सूक्ष्मं प्रमाणतश्च तथोपलब्धेः
sūkṣmaṃ pramāṇataśca tathopalabdheḥ
Sūtra translation
And the Lord is greater than She in point of subtlety and in the extent of qualities ; (they are not equals') ; as sears from the Srvti announcing it.
And the subtlety of Brahman is greater than that of Prakriti. The extent of the qualities such as knowledge, bliss, power, authority is (incomparably) greater in Brahman than in Prakriti, for the Tura Sruti says: “ Prakriti is more subtle than all other things and the Supreme Lord is more subtle than Prakriti; knowledge, bliss, power and authority, and all other qualities are (infinitely) more extensive (absolutely perfect) in the Lord than in Prakriti.”