Shiva Purana
मुनय ऊचुः कलादिपञ्चतत्त्वानां किं कर्म पृथगुच्यते ॥ भोक्तेति पुरुषश्चेति येनात्मा व्यपदिश्यते ॥ २९ ॥
The sages said:— What are the several functions of the five principles Kalā etc.? Why is Atman called the enjoyer and Puruṣa?
english translation
munaya UcuH kalAdipaJcatattvAnAM kiM karma pRthagucyate ॥ bhokteti puruSazceti yenAtmA vyapadizyate ॥ 29 ॥
hk transliteration by Sanscript