SB 11.24.3
tan maya-phala-rupena
kevalam nirvikalpitam
van-mano-’gocaram satyam
dvidha samabhavad brhat
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.