Madhvacharya's Dvaita Vedanta and translation of Sarvamoola containing Bhagavad Gita, Upanishads, and Brahmasutra.

Bhagavad Gīta Bhāshya and Tātparya

avyaktaṁ vyaktimāpannaṁ manyante māmabuddhayaḥ। paraṁ bhāvamajānanto mamāvyayamanuttamam ॥24॥

The unintelligent think of Me, the unmanifest, as having assumed a manifest form. They do not understand My supreme, imperishable, and unsurpassed nature.

Gīta Tātparya 7.24

The unmanifest is the Supreme Lord, and the manifest is said to be the individual being. They are different and distinct.

"avyaktaḥ paramātmāsau vyakto jīva udāhr̥taḥ। manyate yastayoraikyaṁ sa tu yātyadharaṁ tamaḥ॥"

"The unmanifest is the Supreme being, and the manifest is said to be the individual being. Whoever considers oneness between the two indeed falls into the lower darkness."

-stated thus as well.

बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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