Bhagavatapurana 8.12.8.p3

8.12.8.p3

tvāṃ brahma kecidavayanty uta dharmameke $ eke paraṃ sadasatoḥ puruṣaṃ pareśam &

Some understand you as Brahman, others indeed as dharma; / some as the supreme Person beyond the real and the unreal, the supreme Lord;