Śrīmad-Bhāgavatam 11.9.19-20

"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."

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"According to great sages, that which is the basis of the three modes of material nature and which manifests the variegated universe is called the sūtra or mahat-tattva. Indeed, this universe is resting within that mahat-tattva, and due to its potency the living entity undergoes material existence."

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https://vedy.online/en/sb11/9/19 & https://vedy.online/en/sb11/9/20