Narasimhapurana 3.23

3.23

ete te kathitāḥ sargā bahavo munisattama
prathamo mahataḥ sargas tanmātrāṇāṃ dvitīyakaḥ //

These many creations have been told to you, O best of sages: / the first creation is that of the cosmic intellect; the second, of the subtle elements;