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

Shaṭpraśnopaniṣat Bhāshya (षट्प्रश्नोपनिषद्भाष्यं)

All that is manifest and unmanifest is indeed wealth. Therefore, form itself is wealth. As the sun rises and enters the eastern direction, it energizes the eastern vital forces through its rays. Similarly, it illuminates and energizes all directions—southern, western, northern, below, above, and in between—through its rays, placing all vital energies within them.

But He, the Lord, controls the breaths in the Ātman himself.

In the formless state, he is air, but in the form state, he is Saraswati. In the Sun state he is the air, but he controls the breaths in the Ātman himself.

The eastern direction is associated with vital breaths and deities like Indra, the southern with Yama, the western with Varuna, and the northern with Soma. Shesha and Mitra are in the southwest, while Vindra and Kama are in the northeast. Along with their wives, they occupy the four corners and all directions.

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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