Bhagavatapurana 3.26.39

3.26.39

dravyākṛtitvaṃ guṇatā vyakti-saṃsthātvam eva ca /
tejastvaṃ tejasaḥ sādhvi rūpa-mātrasya vṛttayaḥ //

39. To give a form to substance, to be an attribute of it, and to have the same spatial relation as the substance (in which it inheres) form the special properties as well as the functions of Tejas which is constituted of the subtle principle of colour. O virtuous mother ;