Śrīmad-Bhāgavatam 3.6.3-3.6.5 & 3.6.7

"Thus when the Personality of Godhead entered into the elements by His energy, all the living entities were enlivened into different activities, just as one is engaged in his work after awakening from sleep."

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"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."

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"As the Lord, in His plenary portion, entered into the elements of the universal creation, they transformed into the gigantic form in which all the planetary systems and all movable and immovable creations rest."

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"The total energy of the mahat-tattva, in the form of the gigantic virāṭ-rūpa, divided Himself by Himself into the consciousness of the living entities, the life of activity, and self-identification, which are subdivided into one, ten and three respectively."

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https://vedy.online/en/sb3/6/3 & https://vedy.online/en/sb3/6/4 & https://vedy.online/en/sb3/6/5 & https://vedy.online/en/sb3/6/7