Bhagavata Purana 3.26.39
Srimad Bhagavatam · 26 · Verse 39
bhagavata-puranaskandha-3adhyaya-26
Sanskrit Original
द्रव्याकृतित्वं गुणता व्यक्तिसंस्थात्वमेव च। तेजस्त्वं तेजसः साध्वि रूपमात्रस्य वृत्तयः
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The substance's form, quality, and existence are indeed the characteristics of light; the activities of light are the essence of mere form.