Srimad Bhagavatam Canto 11, Chapter 24, Text 03

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.
Srimad Bhagavatam Canto 11, Chapter 24, Text 02
Srimad Bhagavatam Canto 11, Chapter 24, Text 04