Brahmapurana 60.29

Brahmapurāṇa 60.29

bhūtaṃ bhavyaṃ bhaviṣyaṃ ca yat kiṃcij jīvasaṃjñitam
sthūlaṃ sūkṣmaṃ paraṃ caiva sarvaṃ nārāyaṇātmakam //