Bhagavatapurana 2.5.14

2.5.14

dravyaṃ karma ca kālaśca svabhāvo jīva eva ca /
vāsudevāt paro brahman na cānyo 'rtho 'sti tattvataḥ //

14. And in truth there is nothing other than Vasudeva (that has an existence distinct from that of Vasudeva), whether it is Substance (the great Bhutas forming the material causes), Karma (the cause of birth), Time (that throws them into agitation), Essence or Nature (the cause of modification), or Jiva (the subject of experiences).