Bhagavatapurana 2.6.21

2.6.21

yasmādaṇḍaṃ virāḍjajñe bhūtendriyaguṇātmakaḥ /
taddravyam atyagādviśvaṃ gobhiḥ sūrya ivātapan //

21. The Lord has gone beyond (is quite distinct from) the substance from which the Brahmanda and Virat (the universal Body) consisting of Bhutas, Indriyas and gunas (objects) have sprung, just as the sun is distinct from the Universe which he warms and illumines with his rays.