The Supreme Lord is eternal, self-effulgent, always free from material contact, supremely pure and the sole all-pervading, all-knowing witness and overseer of the entire universe.
No reasonable person can present an evidence that these words may also be a description of the individual spirit soul.
— Srila Madhvacharya ji (Sri Tattva Muktavali 61)
Source: Back to Godhead Magazine/ July-August 2016