Srimad-Bhagavatam: Canto 11 - Chapter 1 - Verse 3

Sanskrit:

तन्मायाफलरूपेण केवलं निर्विकल्पितम् ।वाङ्‍मनोऽगोचरं सत्यं द्विधा समभवद् बृहत् ॥ ३ ॥

ITRANS:

tan māyā-phala-rūpeṇakevalaṁ nirvikalpitamvāṅ-mano-’gocaraṁ satyaṁdvidhā samabhavad bṛhat

Translation:

That one Absolute Truth, remaining free from material dualities and inaccessible to ordinary speech and mind, divided Himself into two categories — the material nature and the living entities who are trying to enjoy the manifestations of that nature.

Purport:

Both material nature and the living entity are potencies of the Supreme Personality of Godhead.