Bhagavatapurana 3.5.23

3.5.23

bhagavān eka āsedam agra ātmātmanāṃ vibhuḥ /
ātmecchānugatāv ātmā nānā-maty-upalakṣaṇaḥ //

23. Before (the creation of) this universe, (i.e., in the beginning) there was the almighty Lord (the Supreme Being) alone who is the Atman (or essence) and Lord of Atmans (jivas); the Lord who, when His will, i.e., Maya is withdrawn (or when He thinks of being alone) is not perceived as the seer or the seen or such other things, (who is but indicated by the various thoughts when the gross world exists.)