Bhagavatapurana 10.85.24

10.85.24

ātmā hy ekaḥ svayaṃ-jyotir nityo 'nyo nirguṇo guṇaiḥ /
ātma-sṛṣṭais tat-kṛteṣu bhūteṣu bahudheyate //

24. Indeed Atman is but one, who is pure light, eternal, distinct and destitute of gunas; in association with the gunas created by Himself and in the creatures produced out of them, Atman is perceived in various ways.