Bhagavatapurana 3.5.28

3.5.28

so 'py aṃśa-guṇa-kālātmā bhagavad-dṛṣṭi-gocaraḥ /
ātmānaṃ vyakarod ātmā viśvasyāsya sisṛkṣayā //

Verse 27. V. Out of Avyakta of which Paramatman is the soul and which is urged by Kala (time) the Lord who is Himself Vignana being the Antaratma of Jiva and intending to exhibit the universal of effect existing in Prakriti His own body and becoming the guide and director of Prakriti in the subtle state the Lord Himself became the Mahat-Tattva i.e. He now appeared with Mahat for His body. D. The Mahat Tattva was 28. And that too subject to the influence of the Amsa, (the intelligent image), the guanas (the material cause), and Kala (the agitator) and coming under the vision of the All-powerful Lord, displayed itself in another form (Ahankara) for the purpose of creating the universe.