Bhagavatapurana 4.22.36

36. (Brahma and other) higher Jivas as well as lower Jivas (like us) who come to be born (here) when the *gunas* are agitated *i.e.*, during creation, do not find the happy goal, since their hopes (blessings) are blighted by *Isa* (the *Ruling Time*).

37. (Since devotion to Un-Atman tends to evil), do thou, O king, know thyself to be Him (Him to be the one really existing) who shines in the heart of (all) mobile and immobile, which are invested with Ahankara, the body and other environments; and who as one directing the Jiva, shines distinctly on all sides.