One verse

Srimad Bhagavatam 7.7.22

7.7.22

अष्टौ प्रकृतय: प्रोक्तास्त्रय एव हि तद्गुणा: । विकारा: षोडशाचार्यै: पुमानेक: समन्वयात् ॥ २२ ॥

astau prakrtayah proktas traya eva hi tad-gunah vikarah sodasacaryaih puman ekah samanvayat

astau
eight
prakrtayah
material energies
proktah
it is said
trayah
three
eva
certainly
hi
indeed
tat-gunah
the modes of material energy
vikarah
transformations
sodasa
sixteen
acaryaih
by the authorities
puman
the living entity
ekah
one
samanvayat
from conjunction.

The Lord’s eight separated material energies, the three modes of material nature and the sixteen transformations (the eleven senses and the five gross material elements like earth and water)—within all these, the one spiritual soul exists as the observer. Therefore all the great acaryas have concluded that the individual soul is conditioned by these material elements.