Bhagavatapurana 2.10.8

2.10.8

yo 'dhyātmiko 'yaṃ puruṣaḥ so 'sāvevādhidaivikaḥ /
yastatrobhayavicchedaḥ puruṣo hyādhibhautikaḥ //

8. This person who is attached to the organs of seeing, hearing, etc., that is, the Jiva who looks upon the body and the organs as his own and is the subject of experiences, is the same as the Purusha presiding over them as the deity. And that

Purusha in whom a distinction from the aforesaid is to be seen is known as the Purusha presiding over the *Bhutas*.