Bhagavatapurana 11.12.20

11.12.20

ayaṃ hi jīvas tri-vṛd abja-yonir avyakta eko vayasā sa ādyaḥ /
viśliṣṭa-śaktir bahudheva bhāti bījāni yoniṃ pratipadya yadvat //

20. And this Iswara called Jiva unmanifest in the beginning and in course of time having allowed His powers to develop in the form of speech and other organs, (or having embraced as it were the power of Maya) appears to be in many forms: for He is the first to become the support of the three gunas and the cause of the lotus of this world, just as seeds having taken their place in the soil exhibit many forms.