Mudgalapurana 1.6.15

1.6.15

nirākāraṃ ca sākāraṃ buddhayā sambudhyate janaiḥ |
buddhayā yadbudhyate kṣetra buddhirūpaṃ tadeva ca ||

Both the formless and that which has form are understood by people through the intellect;
whatever field is understood through the intellect is of the nature of intellect itself.