Bhagavatapurana 1.10.22

1.10.22

sa eva bhūyo nijavīryacoditāṃ svajīvamāyāṃ prakṛtiṃ sisṛkṣatīm /
anāmarūpātmani rūpanāmanī vidhitsamāno 'nusasāra śāstrakṛt //

22. The self-same Atman again assumed His place in Prakriti which was thrown into activity by His own force or Kala or Time—Prakriti which deludes the Jivas who are of His own essence, and which is disposed to create: for He purposes to give a name and form to Atman that has neither: and He is the maker (author) of shastras (which lay down the rules for the conduct of created beings).