Bhagavad Gita -Sri Madhvacharya
(Bhashya and Tatparya Nirnaya)
In the case of descent it is thus spoken. There is cause for doubt between Lord‟s various forms of descent. Though diverse are his forms of descent no difference can be conceived between one and the other forms, in the forms of the Boar, Man-Lion, dwarf or as human being, which were ordained at the time of creation itself. There is therefore no reasom for any delusion because of the difference between the original and the different forms of descent, because in all the forms there is the supreme Lord himself therefore known as भूतमहेश्वर, the Supreme Lord of the creatures. “Without beginning, without end, of complete form, the supreme, the progenitor of the gods like Brahma and others”, thus in the Babhravya section of Samaveda. “From His breath have come Rigveda etc. He is Brahman, the Leader, the performer of actions, the great ruler”.