Mudgalapurana 2.4.9

2.4.9

prathamo mahataḥ sargo brahmaṇaḥ sa tu kathyate |
tanmātrāṇāṃ dvitīyastu bhūtasargaḥ prakīrtitaḥ ||

The first creation of Brahmā is said to be that of the intellect (mahat); / the second creation is proclaimed to be that of the subtle elements (tanmātras), the elemental creation;