Srimad-Bhagavatam: Canto 4 - Chapter 1 - Verse 52

Sanskrit:

तस्मिन् ब्रह्मण्यद्वितीये केवले परमात्मनि ।ब्रह्मरुद्रौ च भूतानि भेदेनाज्ञोऽनुपश्यति ॥ ५२ ॥

ITRANS:

tasmin brahmaṇy advitīyekevale paramātmanibrahma-rudrau ca bhūtānibhedenājño ’nupaśyati

Translation:

The Lord continued: One who is not in proper knowledge thinks that demigods like Brahmā and Śiva are independent, or he even thinks that the living entities are independent.

Purport:

The living entities, including Brahmā, are not independently separated, but are counted within the marginal potency of the Supreme Lord. The Supreme Lord, being the Supersoul in every living entity, including Lord Brahmā and Lord Śiva, is directing everyone in the activities of the material modes of nature. No one can act independently of the sanction of the Lord, and therefore, indirectly, no one is different from the Supreme Person — certainly not Brahmā and Rudra, who are incarnations of the material nature’s modes of passion and ignorance.