Garudapurana 1.234.31

1.234.31

gandharvāpyarasaḥ siddhāḥ pitarastvaṃ mahāmarāḥ /
bhūtāni viṣayastvaṃ hi tvamavyaktendriyāṇi ca //

The gandharvas, the apsarases, the siddhas, the ancestors, you are the great immortals;
you are the elements, the sense-objects indeed, and you are the unmanifest and the sense-faculties;