Mbh 12.303.4a

"'"This then is the Indestructible. And since the universe, which is made up of Manifest and Unmanifest, meets with destruction, therefore, it is said to be Destructible. The very Being called Mahan who is the eldest-born is always spoken of as an instance of the Destructible. I have now told thee, O monarch, all that thou hadst asked me. Transcending the four and twenty topics already adverted to is the twenty-fifth called Vishnu. That Vishnu in consequence of the absence of all attributes, is not a topic (of knowledge) though as then which pervades all the topics, he has been called so by the wise. Since that which is destructible has caused all this that is Manifest, therefore, all this is endued with form. The twenty-fourth, which is Prakriti, is said to preside over all this (which has sprung from her modifications). The twenty-fifth, which is Vishnu, is formless and, therefore, cannot be said to preside over the universe.[1614] It is that Unmanifest (Prakriti), which, when endued with body (in consequence of union with Chit) dwells in the hearts of all creatures endued with body. As regards eternal Chetana (the Indestructible), although he is without attributes and without form, yet he (in consequence of a union with Prakriti) assumes all forms. Uniting with Prakriti which has the attributes of birth and death, he also assumes the attributes of birth and death. And in consequence of such union he becomes an object of perception and though in reality divested of all attributes yet he comes to be invested therewith. It is in this way that the Mahan-Soul (Hiranyagarbha), becoming united with Prakriti and invested with Ignorance, undergoes modifications and becomes conscious of Self. Uniting with the attributes of Sattwa and Rajas and Tamas, he becomes identified with diverse creatures belonging to diverse orders of Being, in consequence of his forgetfulness and his waiting upon Ignorance.