Bhagavatapurana 11.22.31

11.22.31

dṛg rūpam ārkaṃ vapur atra randhre parasparaṃ sidhyati yaḥ svataḥ khe /
ātmā yad eṣām aparo ya ādyaḥ svayānubhūtyākhila-siddha-siddhiḥ //

31. The eye or the sense of seeing is Adhyatma: colour is Adhibhuta; the amsa or the ray of the sun that is present in the organ is Adhidaiva; every one of these depends upon the other two for the proof of its existence, whereas the sun in the sky is self-evident. But Atman being the cause of all these (Adhibhuta, etc., is different from them; further Atman is by virtue of his own conscious nature gives light to all agents that illuminate things; similarly are to be viewed the senses of touch, hearing, taste and smell as well as the mind (and mental faculties).