Kauṣītaki Upaniṣad 3.8.25

3.8.25

na hy anyatarato rūpaṃ kiñcana sidhyet /

These ten existential elements (bhūta-mātrā), verily, are with reference to intelligence (adhi-prajña). The ten intelligential elements (prajñā-mātrā) are with reference to existence (adhi-bhūta.) For truly, if there were no elements of being, there would be no elements of intelligence. Verily, if there were no elements of intelligence, there would be no elements of being. For truly, from either alone no appearance (rūpa) whatsoever would be effected.