Madhvaon Brahma Sūtra 4.3.10
Dvaita Vedānta
Sūtra
कार्यात्यये तदध्यक्षेण सहातः परमभिधानात्
kāryātyaye tadadhyakṣeṇa sahātaḥ paramabhidhānāt
Sūtra translation
On the dissolution of all the effected (world), along with the Lord of that (effected world) and from him the soul reaches Para (i.e., Brahman) that is higher than the Four- faced, (as seen) from declaration (to that effect).
From the Sauparna Sruti, “They indeed reach Brahma, and, as soon as this (effected world)passesaway,go along with Brahma to the highest Lord,” it is clearly seen that at the final dissolution of the world the souls along with Brahma the lord of the effected world go to Him.