Bhagavad Gita -Sri Madhvacharya
(Bhashya and Tatparya Nirnaya)
Tataprya Nirnaya :- Further when the words accompanied with sacrifice along with the elements which are useful to the creatures – अधिभूतादि, 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. Since both „I am the अधियज्ञ and „saadhiyajnya‟ (along with adhiyajnya) have been mentioned, there is a possible doubt of separation of the Lord and the Supreme Sacrifice. For removal of such doubt it is mentioned that He is the indweller of all the creatures, whereby He also becomes the material cause of the Supreme Sacrifice also.