Bhagavata Purana 3.10.26
Srimad Bhagavatam · 10 · Verse 26
bhagavata-puranaskandha-3adhyaya-10
Sanskrit Original
वैकृतास्त्रय एवैते देवसर्गश्च सत्तम। वैकारिकस्तु यः प्रोक्तः कौमारस्तूभयात्मकः
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These three are the manifestations of the divine: the creation of beings is indeed the best. The one that is said to be of the nature of transformation is the youthful form, which is both dual and singular.