Garudapurana 3.24.89

3.24.89

tasyopariṣṭācchaktisaṃjñāṃ ca lakṣmīmādhārarūpāṃ praṇameccaiva nityam /
tasyopariṣṭādvāyukūrmau namecca tasyopariṣṭāccheṣakūrmau namecca //

Above that, one should constantly bow to Lakṣmī named Śakti, who has the form of the foundation; / above that, one should bow to Vāyu and the Tortoise, and above that, one should bow to Śeṣa and the Tortoise;