Madhvaon Brahma Sūtra 4.4.12
Dvaita Vedānta
Sūtra
द्वादशाहवदुभयविधं बादरायणोऽतः
dvādaśāhavadubhayavidhaṃ bādarāyaṇo'taḥ
Sūtra translation
Hence (i.e., on account af both being facts as stated in Scripture) Badarayana accepts both the views, as in the case of the twelve days9 sacrifice.
Just as the sacrifice extending over twelve days may be an (Ahina) Kratu as well as a Satrayaga, in the same way the enjoyment of blessings by the released may take place by means of an external body as well as by the body of pure intelligence identical with (each) self. Thus Badarayana judges. And there is also reason (as shown below).