SB 2.10.14
adhidaivam athadhyatmam
adhibhutam iti prabhuh
athaikam paurusam viryam
tridhabhidyata tac chrnu
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
Just hear from me how the potency of His Lordship divides one into three, called the controlling entities, the controlled entities and the material bodies, in the manner mentioned above.