Shiva Purana

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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