Agnipurana 303.3

303.3

tacchaktibhūtaḥ sarveśo bhinno brahmādimūrtibhiḥ /
mantrārṇāḥ pañca bhūtāni tanmantrā viṣayās tathā //

The Lord of all, consisting of that power, is divided into the forms of Brahmā and the others. / The letters of the mantra are the five elements, and their mantras are the sense-objects;