One verse

Srimad Bhagavatam 3.7.11

3.7.11

यथा जले चन्द्रमस: कम्पादिस्तत्कृतो गुण: । द‍ृश्यतेऽसन्नपि द्रष्टुरात्मनोऽनात्मनो गुण: ॥ ११ ॥

yatha jale candramasah kampadis tat-krto gunah drsyate ’sann api drastur atmano ’natmano gunah

yatha
as
jale
in the water
candramasah
of the moon
kampa-adih
quivering, etc.
tat-krtah
done by the water
gunah
quality
drsyate
it is so seen
asan api
without existence
drastuh
of the seer
atmanah
of the self
anatmanah
of other than the self
gunah
quality.

As the moon reflected on water appears to the seer to tremble due to being associated with the quality of the water, so the self associated with matter appears to be qualified as matter.