When the twenty-three principal elements were set in action by the will of the Supreme, the gigantic universal form, or the viśvarūpa body of the Lord, came into existence.
Srimad Bhagavata Purana
श्रीमद्भागवतमहापुराणम्
मूल श्लोकः
प्रबुद्धकर्मा दैवेन त्रयोविंशतिको गणः । प्रेरितोऽजनयत्स्वाभिर्मात्राभिरधिपूरुषम्
prabuddhakarmā daivena trayoviṃśatiko gaṇaḥ | prerito'janayatsvābhirmātrābhiradhipūruṣam
SB 3.6.4