Bhagavatapurana 11.3.37

11.3.37

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sattvaṃ rajas tama iti tri-vṛd ekam ādau $ sūtraṃ mahān aham iti pravadanti jīvam &
sattvaṃ rajas tama iti tri-vṛd ekam ādau $ sūtraṃ mahān aham iti pravadanti jīvam &
jñāna-kriyārtha-phala-rūpatayoru-śakti % brahmaiva bhāti sad asac ca tayoḥ paraṃ yat //

37. It is only Brahman that shines to be *both* the gross effect and the subtle cause and also what is different from them and

their cause; for it has very many and very great powers. That which was one in the beginning became the Pradhana or Prakriti of triple nature consisting of Satva, Rajas and Tamas; then by its power of producing, it became Sutra; by the power of understanding, it became Mahat, then it became Atman and the condition investing Jiva. Thus it is Brahman that shines as deities, the functions, the organs, the objects, the resulting light or pleasure or pain, and in every form.

D. Of the ignorant some say that Satva, Rajas or Tamas is the form of Hari; some that one thing of three qualities called Pradhana existing from the beginning is Hari; some that it is Vayu (Sutra) or it is Brahma or Rudra or the jiva, they say it is only the all powerful Brahman that thing in the form of intellectual senses, physical organs, the objects; and pleasure and pain, the cause and effect. But it is not true for that Brahman is far distinct from and superior to things that are known as cause and effect.