Madhvaon Brahma Sūtra 4.3.2
Dvaita Vedānta
Sūtra
वायुशब्दादविशेषविशेषाभ्याम्
vāyuśabdādaviśeṣaviśeṣābhyām
Sūtra translation
From the absence and presence of particulars (in the texts) referring to the attainment to Vayu, it is concluded that Vayu is reached in the second stage.
From Fire, he goes to Vayu; for the statement “ He reaches Vayu ” (Bri. VI.l-io-i) is a general one; and the following statement is specific ; “ He that has departed hence reaches Vayu as his second destination (stage) > from Vayu he goes to the Day; and from the Day to the waxing half of the month/’