Shiva Purana
तन्मात्राणां द्वितीयस्तु भूतसर्गः स उच्यते ॥ वैकारिकस्तृतीयस्तु सर्ग ऐन्द्रियकः स्मृतः ॥ १४ ॥
The first creation of Brahmā is that of Mahat; the second is that of subtle elements and is called Bhūtasarga; the third is known as organic.
english translation
tanmAtrANAM dvitIyastu bhUtasargaH sa ucyate ॥ vaikArikastRtIyastu sarga aindriyakaH smRtaH ॥ 14 ॥
hk transliteration by Sanscript