Skandapurana 1.2.21.25

1.2.21.25

tapaḥ samādhayaśceti kva karkaśajanocitāḥ .
nārāyaṇohaṃ lakṣmīstvaṃ brahmāsmi tvaṃ sarasvatī .. 12 ..

and where are austerities and absorptions, suited for hardened folk? / I am Nārāyaṇa, and you are Lakṣmī; I am Brahmā, and you are Sarasvatī;