Śrī brahma-saṁhitā 5.10

In the transcendental atmosphere (para-vyoma), where spiritual majesty preponderates, there is present Śrī Nārāyaṇa who is not different from Kṛṣṇa. Mahā-Saṅkarṣaṇa, subjective plenary facsimile of the extended personality of Śrī Nārāyaṇa, is also the divine plenary portion of the propagatory embodiment of Śrī Kṛṣṇa. By the power of His spiritual energy a plenary subjective portion of Him, eternally reposing in the neutral stream of Virajā forming the boundary between the spiritual and mundane realms, casts His glance, at creation, unto the limited shadow potency. Māyā, who is located far away from Himself. Thereupon Śambhu, lord of pradhāna embodying the substantive principle of all material entities, who is the same as Rudra, the dim reflection of the Supreme Lord’s own divine glance, consummates his intercourse with Māyā, the efficient mundane causal principle. But he can do nothing independently of the energy of Mahā-Viṣṇu representing the direct spiritual power of Kṛṣṇa. Therefore, the principle of mahat, or the perverted cognitive faculty. is produced only when the subjective plenary portion of Kṛṣṇa, viz., the prime divine avatāra Mahā-Viṣṇu who is the subjective portion of Saṅkarṣaṇa, Himself the subjective portion of Kṛṣṇa, is propitious towards the active mutual endeavors of Māyā, Śiva’s consort (śakti), and pradhāna or the principle of substantive mundane causality. Agreeably to the initiative of Mahā-Viṣṇu the consort of Śiva creates successively the mundane ego (ahaṅkāra), the five mundane elements (bhūtas) viz., space etc., their attributes (tan-mātras) and the limited senses of the conditioned soul (jīva). The constituent particles, in the form of pencils of effulgence of Mahā-Viṣṇu, are manifest as the individual souls (jīvas). This will be elaborated in the sequel.