Shiva Purana
तदिदं त्रिविधं रूपं स्थूलं सूक्ष्मं ततः परम् ॥ अस्मदाद्यमरैर्दृश्यं स्थूलं सूक्ष्मं तु योगिभिः ॥ २७ ॥
There are three kinds of material nature: gross, subtle and transcendental. The gross is visible to the immortals, beginning with us, but the subtle is visible to the yogis.
english translation
tadidaM trividhaM rUpaM sthUlaM sUkSmaM tataH param ॥ asmadAdyamarairdRzyaM sthUlaM sUkSmaM tu yogibhiH ॥ 27 ॥
hk transliteration by Sanscript