Bhagavatapurana 1.11.39

1.11.39

etadīśanam īśasya prakṛtistho 'pi tadguṇaiḥ /
na yujyate sadātmasthairyathā buddhistadāśrayā //

38. The ruling power of the Omnipotent Ruler consists in that though present in Prakriti, He is never assailed by

its qualities, like Buddhi resting on Atman; [or unlike Buddhi which depending upon Atman acquires the properties or attributes of Atman _i.e._ such as existence and light _i.e._ intelligent nature—or unlike Buddhi _i.e._ Jiva conditioned by Buddhi, which becomes imbued with the qualities of Asad Atman _i e._ the body on which it depends,]