Bhagavatapurana 2.5.20

2.5.20

sa eṣa bhagavāṃl liṅgaistribhiretairadhokṣajaḥ /
svalakṣitagatirbrahman sarveṣāṃ mama ceśvaraḥ //

20. And, O Brahmana (Narada), this glorious Lord Adhokshaja, whose course cannot at all be comprehended through these three (sets of) perceptible qualities that envelop the Jivas, is the Ruler of myself as well as of all, (whose course can be comprehended only by His devotees).