Bhagavatapurana 4.7.52

4.7.52

tasmin brahmaṇy advitīye kevale paramātmani /
brahma-rudrau ca bhūtāni bhedenājño 'nupaśyati //

Verse 51. *V. Note.* I enter into Maya by force of My own will and directly protect the world Myself and create and destroy it mediately through Brahma and Siva etc. *D. Note.* I enter into unintelligent Prakriti under My control and there I create Brahma using रजोगुण as the material and with My own *Amsa* abiding in Brahma and hence called Brahma I create the world and I directly protect the world by directing the operation of the सत्वगुण and on account of My blissful pervasion I am called Vishnu; and so in Hara I abide under the same name for the reason that I destroy or withdraw everything from the gross state. 52. From Me who am the one Brahman, without a second (whether of the same kind or of another kind) and who am Paramatman, only the ignorant person sees Brahma, Rudra and also all creatures as different.