O subduer of the enemies, at the time of creation the Personality of Godhead expands His own transcendental potency in the form of time, and agitating His material energy, māyā, composed of the three modes of material nature, He creates the mahat-tattva.
Srimad Bhagavata Purana
श्रीमद्भागवतमहापुराणम्
मूल श्लोकः
केवलात्मानुभावेन स्वमायां त्रिगुणात्मिकाम् । सङ्क्षोभयन् सृजत्यादौ तया सूत्रमरिन्दम
kevalātmānubhāvena svamāyāṃ triguṇātmikām | saṅkṣobhayan sṛjatyādau tayā sūtramarindama
SB 11.9.19