The Lord’s eight separated material energies, the three modes of material nature and the sixteen transformations [the eleven senses and the five gross material elements like earth and water] — within all these, the one spiritual soul exists as the observer. Therefore all the great ācāryas have concluded that the individual soul is conditioned by these material elements.
Srimad Bhagavata Purana
श्रीमद्भागवतमहापुराणम्
मूल श्लोकः
अष्टौ प्रकृतयः प्रोक्तास्त्रय एव हि तद्गुणाः । विकाराः षोडशाचार्यैः पुमानेकः समन्वयात्
aṣṭau prakṛtayaḥ proktāstraya eva hi tadguṇāḥ | vikārāḥ ṣoḍaśācāryaiḥ pumānekaḥ samanvayāt
SB 7.7.22