Bhagavad Gita 13.20

प्रकृतिं पुरुषं चैव विद्ध्यनादी उभावपि।विकारांश्च गुणांश्चैव विद्धि प्रकृतिसंभवान् ॥१३.२०॥

prakṛtiṃ puruṣaṃ caiva viddhyanādī ubhāvapivikārāṃśca guṇāṃścaiva viddhi prakṛtisaṃbhavān

Know that Nature (matter) and the Spirit are both beginningless, and know also that all modifications and qualities are born from Nature.

गीता