Bhagavatapurana 3.10.15

3.10.15

dvitīyas tv ahamo yatra dravya-jñāna-kriyodayaḥ /
bhūta-sargas tṛtīyas tu tan-mātro dravya-śaktimān //

15. The second is that of Ahankara Tattva, in which the knowledge of substance and action has its source; and the third is that of the subtle principles of the Bhutas, having the power to produce the gross substance of the Bhutas.