Bhagavatapurana 10.85.4

10.85.4

yatra yena yato yasya yasmai yad yad yathā yadā /
syād idaṃ bhagavān sākṣāt pradhāna-puruṣeśvaraḥ //

4. The place, the agent, the instrument, the source, the destination, the active principle, the objective thing, the Universe constituted of all these, together with Time and manner,—all is directly the all-powerful Lord who rules both the things enjoyed and the person who enjoys them.