The Vishnu Purana
Chapters
The Vishnu Purana: Book VI: Chapter VII

Kháńd́ikya then said to Keśidhwaja, "Illustrious sage, inform me what is that perfect asylum of the mind, resting on which it destroys all the products of (human) infirmity." To this, Keśidhwaja replied, "The asylum of mind is spirit (Brahma), which of its own nature is twofold, as being with or without form; and each of these is supreme and secondary 12. Apprehension of spirit 13, again, is threefold. I will explain the different kinds to you: they are, that which is called Brahma, that which is named from works, and that which comprehends both. That mental apprehension which consists of Brahma is one; that which is formed of works is another; and that which comprehends both is the third: so that mental apprehension (of the object or asylum of the thoughts) is threefold. Sanandana and other (perfect sages) were endowed with apprehension of the nature of Brahma. The gods and others, whether animate or inanimate, are possessed of that which regards acts. The apprehension that comprehends both works and spirit exists in Hirańyagarbha and others, who are possessed of contemplative knowledge of their own nature, and who also exercise certain active functions, as creation and the rest. Until all acts, which are the causes of notions of individuality, are discontinued, spirit is one thing, and the universe is another, to those who contemplate objects as distinct and various; but that is called true knowledge, or knowledge of Brahma, which recognises no distinctions, which contemplates only simple existence, which is