Mbh 14.18.1c

[21] There is a doubt in the world as regards the question. By what was the acceptance (by Jiva) of a body first determined. The Grandsire of all the worlds, viz., Brahma having first formed a body of his own, then created the three worlds, in their entirety, of mobile and immobile creatures. Having first himself assumed a body, he then created Pradhana. That Pradhana is the material cause of all embodied creatures, by whom is all this covered and whom all came to know as the highest. This that is seen is said to be destructible; while the other is immortal and indestructible. This that (is seen) is said to be Kshara (the destructible); that, however, which is Para (the other) is the Immortal, (as also) Akshara (the Indestructible). Of each Purusha taken distributively, the whole is duality among these three.[22] Seen first (to appear in an embodied form) Prajapati (then) created all the primal elements and all immobile creatures. Even this is the ancient audition. Of that (acceptance of body), the Grandsire ordained a limit in respect of time, and migrations among diverse creatures and return or rebirth. All that I say is proper and correct, like to what a person who is endued with intelligence and who has seen his soul, would say on this topic of previous births.[23] That person who looks upon pleasure and pain as inconstant, which, indeed, is the correct view, who regards the body as an unholy conglomeration, and destruction as ordained in action, and who remembers that what little of pleasure there is, is really all pain, will succeed in crossing this terrible ocean of worldly migration that is so difficult to cross. Though assailed by decrepitude and death and disease, he that understands Pradhana beholds with an equal eye that Consciousness which dwells in all beings endued with consciousness. Seeking the supreme seat, he then becomes utterly indifferent to all (other) things.