Mudgalapurana 8.8.16

8.8.16

tato nādarūpaṃ samaṃ yatsuṣuptaṃ paraṃ sūkṣmarūpaṃ tataḥ sthūlabhāvam |
caturdhā śarīraṃ vinirmāya khelinnamo dhūmravarṇāya sarveśvarāya ||

Then having the form of sound, equal, which is deep sleep; then the supreme subtle form, then the state of the gross; / creating the body in four ways, O playful one, homage to Dhūmravarṇa, the Lord of all!