Bhagavatapurana 2.10.36

2.10.36

sa vācyavācakatayā bhagavān brahmarūpadhṛk /
nāmarūpakriyā dhatte sakarmākarmakaḥ paraḥ //

36. Assuming the form of Brahma, the glorious Lord, comes to have names, forms and actions, Himself being both the thing denoted and the word denoting it; He is active and He is inactive also; still He is quite different from both (He is neither).