Bhagavatapurana 10.3.14

10.3.14

sa eva svaprakṛtyedaṃ sṛṣṭvāgre tri-guṇātmakam /
tad anu tvaṃ hy apraviṣṭaḥ praviṣṭa iva bhāvyase //

14. "Really of the above-said absolute nature Thou didst in the beginning create this Universe of three gunas through Thy own Maya. Thou hast not indeed entered into it: yet Thou art looked upon as having entered it.