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The Devata Kanda sutras were written by Rishi Kasakrtsna and form the middle portion of the Mimamsa shastra. The first portion is the well known purva mimamsa sutras, and the later portion is the well known uttara mimamsa sutras (brahma sutras).

The purva mimamsa sutras give an understanding of dharma, while the brahma sutras give an understanding of brahman. The devata kanda sutras on the other hand give an understand of the different devatas.

These sutras were cited by Shankaracharya and others.

What do they say about Vishnu?

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Do the Devata Kanda sutras declare that Narayana is Brahman?

Yes. The last three sutras are:

  1. Ante Harau Taddarshanat - Ultimately Hari is to be meditated upon
  2. Sa Vishnuraha Hi - He is called Vishnu
  3. Tam Brahmetyachakshate, Tam Brahmetyachakshate - He is announced as Brahman, he is announced as Brahman

These sutras are authentic because they are cited by Vedanta Desikan, Madhvacharya, and Jayatirtha.

The Sarvamata Samgraha which is the work of a post-Madhva advaitin mentions the following detail about the Devata Kanda sutras, confirming that the above sutras were originally present in the concluding portion of that work:

evaM madhyamamImAMsA sarvadevatAtmano hareH pratipAdiketi saguNabrahmaparA bhavati

Thus, the conclusion of the madhyama-mImAMsA shows that its object is the Saguna Brahman, who is Hari, the antarAtmA of all devatas.

And by the way, Adi Shankaracharya cited this sutra from the kanda in his Brahma Sutra bhashya:

'The divinities are separate on account of their being cognized thus.'

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    On the contrary, Shankara does not cite any of the sUtras numbered 1-3 above. Nor do his disciples cite them. The only people who supposedly cite them are staunch Vaishnavas, and they cannot be considered as neutral. – user16581 Dec 31 '19 at 2:27
  • @Iwillcloseyourquestion The sarvamata sangraha is a work by an Advaitin after the time of madhvachrya and he accepted the sutras. – Ikshvaku Dec 31 '19 at 3:23
  • Madhva belonged to 13th century and Shankara belonged to 8th century. Therefore, Shankara is more reliable. Now as for this "advaitin" who accepted these sUtras, please update your answer by showing who he is and providing references. Dont copy from narayanastra blog. – user16581 Dec 31 '19 at 3:26
  • @Iwillcloseyourquestion I think those acharyas are Vaishnavas precisely because of knowing about these sutras, rather than being vaishnavas first and fabricating these sutras.... – Ikshvaku Dec 31 '19 at 12:54
  • I think the latter. – user16581 Dec 31 '19 at 13:08

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