Garudapurana 3.16.41

3.16.41

tadeva viparītaṃ cejjñānāya parikīrtitam /
śilāyāṃ viṣṇubuddhistu viṣṇubuddhirdvije tathā //

If that is perverse, it is proclaimed to be contrary to true knowledge: / viewing stone as Viṣṇu, and likewise viewing a twice-born as Viṣṇu;