SB 4.7.50 — Lord Viṣṇu replied: Brahmā, Lord Śiva and I are the supreme cause of the material manifestation. I am the Supersoul, the self-sufficient witness. But impersonally there is no difference between Brahmā, Lord Śiva and Me.

SB 4.7.51 — The Lord continued: My dear Dakṣa Dvija, I am the original Personality of Godhead, but in order to create, maintain and annihilate this cosmic manifestation, I act through My material energy, and according to the different grades of activity, My representations are differently named.