Garudapurana 1.234.23

1.234.23

tvaṃ gurustvaṃ hare śiṣyastvaṃ dīkṣāmantramaṇḍalam /
tvaṃ nyāsamudrāsamayāstvaṃ ca puṣpādisādhanam //

You are the guru, you are the disciple, O Hari; you are the diagram for initiation and mantras;
you are the nyāsas, mudrās, and observances; and you are the instruments of worship, such as flowers;