Garudapurana 3.24.54

3.24.54

nārāḥ proktā āśrayatvācca teṣāmatopi nārāyaṇa eva vīndra /
muktāśca ye tu prapadaṃnu jagmuraṇḍodakaṃ yasya kaṭākṣamātrāt //

—they are called waters; and because he is the refuge of them, on that account too he is Nārāyaṇa, O king of birds. / And the liberated who indeed attained the highest abode, by whose mere sidelong glance the cosmic water—