Bhagavad Gita -Sri Madhvacharya
(Bhashya and Tatparya Nirnaya)
“Sri Vishnu dwelling in the body is known as अधियज्ञ. Creation is the object of the Lord of Action. It is the product of His definite Will. अधिभूत is the Gross form of the Nature and Jiva is known आध्यत्मं. Hiranygarbha is the अधिदैव or even four-faced Brahma and Sankarshana (Shesha). Sriman Narayana is the Lord of all the gods”, thus in Gita kalpa. Similar interpretations are here accepted which are not contrary to Pramaana.