Bhagavatapurana 3.6.25

3.6.25

ātmānaṃ cāsya nirbhinnam abhimāno 'viśat padam /
karmaṇāṃśena yenāsau kartavyaṃ pratipadyate //

25. (Then) His Atman (Ahamkara) became evolved, and Abhimana (Rudra) entered it as his place, along with his function of Karma (i.e., with the sense or principle of activity,) charged with the idea of ("I do, or it is done by me"), by which the world knows what should be done.