Bhagavad Gita -Sri Madhvacharya
(Bhashya and Tatparya Nirnaya)
Tataprya Nirnaya :- Because of the adjective tat, Brahman alone is spoken amidst all other words like Prakriti etc. Further when the words accompanied with sacrifice along with the elements which are useful to the creatures (adhibhootadi), are used for attaining the wisdom of Sri Vishnu alone, why should there be any doubt about others being Brahman? When it is established that the Supreme Immutable is primarily Sri Vishnu alone, the doubt is dispelled. The, reminder is for the ignorant ones for the removal of their doubts.