Bhagavatapurana 3.28.41

3.28.41

bhūtendriyāntaḥ-karaṇāt pradhānāj jīva-saṃjñitāt /
ātmā tathā pṛthag draṣṭā bhagavān brahma-saṃjñitaḥ //

41. The seer is distinct from the Bhutas, the Indriyas, and the inner sense or the mind, that which is called Brahman is different from what is called the Jiva and the glorious Lord is also distinct from the Pradhana or Prakriti.