Bhagavad Gita -Madhvacharya 334

Bhagavad Gita -Sri Madhvacharya

(Bhashya and Tatparya Nirnaya)

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Chapter 15
Purushottama Yoga

14 - 15. Becoming the universal Fire, I abide in the human bodies and enjoined with the upward and downward breaths, digest the four types of food. Establishing Myself in the hearts of all, I activate as memory and wisdom and also as the absence as well. I am the One who is spoken by all the Vedas: I am the creator of the Vedanta and am also the knower as well.
Bhashya :- Sri Vishnu who is abiding thus in the Fire is known as Vaishvanara and ever abiding in all the human beings assists subsistence. He, verily as Vyasa, created Vedanta the document explaining the science of Absolute.
16 - 17. In this world, there are two Persons, the perishable and the imperishable. Perishable are all the (manifest) creatures and the indweller is spoken as the (unmanifest) imperishable. The Supreme Person is yet another, referred to as the Supreme Self, who entering the three worlds and sustaining it is called the imperishable Lord.
Bhashya :- Perishable creatures are Brahma and other Jivas. kootastha is Prakriti. “Beginning primarily from Prajapati all the Jivas are perishable. Imperishable is (Sri Lakshmi) the Primal Person. Superior to Her and distinct from them all is said to be the One who is not subject to bondage”, thus in Sharkarakshya scripture.

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References