Brahma Purana 240.107

Brahmapurāṇa 240.107

samastadṛṣṭaṃ paramaṃ balaṃ ca
jñānaṃ ca mokṣaś ca yathāvad uktam
tapāṃsi sūkṣmāṇi ca yāni caiva
sāṃkhye yathāvad vihitāni viprāḥ