Bhagavad Gita -Sri Madhvacharya
(Bhashya and Tatparya Nirnaya)
Tatparya Nirnaya :- In whatever things the form of Sri Vishnu appears effulgent or his attributes manifested, those are, verily His resplendence. Manifesting as (the four faced) Brahma, He becomes the reason for aggregation of divinities. Having established as the predominant goal in Saama Veda, He appears as साम, predominant in all vedic scriptures. Similarly established as the immutable अश्वत्थ, Hari elevates the wish-fulfilling अश्वत्थ tree. Thus the principle of manifestation.