Vayupurana 1.1.126

Vāyupurāṇa 1.1.126

ata ūrdhvaṃ brahmaṇaśca viṣṇoścaiva bhavasya ca.
ekatvaṃ ca pṛthaktvaṃ ca viśeṣatvaṃ ca kīrtyate ..120..