Saurapurana 24.43

24.43

tadīyaṃ trividhaṃ rūpaṃ sthūlaṃ sūkṣmaṃ tataḥ param
asmadādyaiḥ surairdṛśyaṃ sthūlaṃ sūkṣmaṃ tu yogibhiḥ

His form is threefold: gross, subtle, and beyond that. / The gross is visible to gods such as ourselves, but the subtle by yogins;