Bhagavatapurana 12.7.18

12.7.18

hetur jīvo 'sya sargāder avidyā-karma-kārakaḥ /
yaṃ cānuśāyinaṃ prāhur avyākṛtam utāpare //

18. The cause or motive power is the Jiva invested with Avidya, Karma and the organs, at whose instance the creation and other processes of the Universe come into play; some say that he lies underneath it and others think that he is the subtle matter.