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ŚB 11.24.3

तन्मायाफलरूपेण केवलं निर्विकल्पितम् ।
वाङ्‍मनोऽगोचरं सत्यं द्विधा समभवद् बृहत् ॥ ३ ॥
tan māyā-phala-rūpeṇa
kevalaṁ nirvikalpitam
vāṅ-mano-’gocaraṁ satyaṁ
dvidhā samabhavad bṛhat

Synonyms

tatthat (Supreme); māyāof the material nature; phalaand the enjoyer of its manifestations; rūpeṇain the two forms; kevalamone; nirvikalpitamnondifferentiated; vākto speech; manaḥand the mind; agocaraminaccessible; satyamtrue; dvidhātwofold; samabhavatHe became; bṛhatthe Absolute Truth.

Translation

That one Absolute Truth, remaining free from material dualities and inaccessible to ordinary speech and mind, divided Himself into two categories — the material nature and the living entities who are trying to enjoy the manifestations of that nature.

Purport

Both material nature and the living entity are potencies of the Supreme Personality of Godhead.