The gigantic universal form is represented by three, ten and one in the sense that He is the body and the mind and the senses, He is the dynamic force for all movements by ten kinds of life energy, and He is the one heart where life energy is generated.
Srimad Bhagavata Purana
श्रीमद्भागवतमहापुराणम्
मूल श्लोकः
साध्यात्मः साधिदैवश्च साधिभूत इति त्रिधा । विराट् प्राणो दशविध एकधा हृदयेन च
sādhyātmaḥ sādhidaivaśca sādhibhūta iti tridhā | virāṭ prāṇo daśavidha ekadhā hṛdayena ca
SB 3.6.9