Bhagavatapurana 5.12.10

5.12.10

evaṃ kṛśaṃ sthūlam aṇur bṛhad yad asac ca saj jīvam ajīvam anyat /
dravya-svabhāvāśaya-kāla-karma- nāmnājayāvehi kṛtaṃ dvitīyam //

10. V. Similarly thinness, stoutness, subtle or gross form, cause or effect, higher or lower existence, differing in relation to every jiva, mobile or immobile, still quite distinct from Atman and second to Him is the physical body; do thou distinctly observe, and it is the creation of Prakriti under the names of etc. *Nature*. the natural characteristic of undergoing modification.

D. Do thou distinctly understand that as by the supreme Hari primarily, so by Prakriti in the next place remains supported the whole world, subtle or gross, consisting of cause and effect or Akasa and Vayu, the subtle Bhutas and the gross Bhutas of fire, water and earth, the intelligent Being and the unintelligent matter which differ from one another as well as the supreme Lord.