Bhagavatapurana 2.6.41

2.6.41

ādyo 'vatāraḥ puruṣaḥ parasya kālaḥ svabhāvaḥ sadasanmanaśca /
dravyaṃ vikāro guṇa indriyāṇi virāṭ svarāṭ sthāsnu cariṣṇu bhūmnaḥ //

41. The first Avatara of the Supreme and Perfect God is as Purusha (as the director of Prakriti and described as such in the Purusha Sukta); Time, Nature, (the action), (Prakriti in the form of) cause and effect, and the mind (Mahat), Ahamkara, Gunas (Satva, etc.), the body (universal and Vairaja), the five Bhutas, the mobile and the immobile.