Bhagavata Purana 3.10.15
Srimad Bhagavatam · 10 · Verse 15
bhagavata-puranaskandha-3adhyaya-10
Sanskrit Original
द्वितीयस्त्वहमो यत्र द्रव्यज्ञानक्रियोदयः। भूतसर्गस्तृतीयस्तु तन्मात्रो द्रव्यशक्तिमान्
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The second is where I am, where the rise of substance, knowledge, and action occurs; the third is the creation of beings, which is the essence of substance endowed with power.