Mahabharata Santi Parva Chapter 303:3

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Mahabharata Santi Parva (Mokshadharma Parva) Chapter 303:3

This then is the Indestructible. And since the universe, which is made up of Manifest and Unmanifest, meets with destruction, therefore, it is said to be Destructible. The very Being called Mahan who is the eldest-born is always spoken of as an instance of the Destructible. I have now told thee, O monarch, all that thou hadst asked me. Transcending the four and twenty topics already adverted to is the twenty-fifth called Vishnu. That Vishnu in consequence of the absence of all attributes, is not a topic (of knowledge) though as then which pervades all the topics, he has been called so by the wise.
Since that which is destructible has caused all this that is Manifest, therefore, all this is endued with form. The twenty-fourth, which is Prakriti, is said to preside over all this (which has sprung from her modifications). The twenty-fifth, which is Vishnu, is formless and, therefore, cannot be said to preside over the universe.[1] It is that Unmanifest (Prakriti), which, when endued with body (in consequence of union with Chit) dwells in the hearts of all creatures endued with body. As regards eternal Chetana (the Indestructible), although he is without attributes and without form, yet he (in consequence of a union with Prakriti) assumes all forms.
Uniting with Prakriti which has the attributes of birth and death, he also assumes the attributes of birth and death. And in consequence of such union he becomes an object of perception and though in reality divested of all attributes yet he comes to be invested therewith. It is in this way that the Mahan-Soul (Hiranyagarbha), becoming united with Prakriti and invested with Ignorance, undergoes modifications and becomes conscious of Self. Uniting with the attributes of Sattwa and Rajas and Tamas, he becomes identified with diverse creatures belonging to diverse orders of Being, in consequence of his forgetfulness and his waiting upon Ignorance. In consequence of his birth and destruction arising from the fact of his dwelling in upon with Prakriti, he thinks himself to be no other than what he apparently is. Regarding himself as this or that, he follows the attributes of Sattwa, Rajas, and Tamas.
Under the influence of Tamas, he attains to diverse kinds of conditions that are affected by Tamas. Under the influence of Rajas and Sattwa, he attains similarly to conditions that are affected by Rajas and Sattwa. There are three colours in all, viz., White, Red, and Dark. All those colours appertain to Prakriti (so that He it is who becomes White or Red or Dark according as the nature of the Prakriti with which is He becomes identified for the time being). Through Tamas one goes to hell. Through Rajas one attains to and remains in the status of humanity. Through Sattwa, people ascend to the regions of the deities and become sharers of great felicity. By adhering to sin continuously one sinks into the intermediate order of beings. By acting both righteously and sinfully one attains to the status of the deities. In this way the twenty-fifth, viz., Akshara (the Indestructible), the wise say, by union with the unmanifest (Prakriti), becomes transformed into Kshara (destructible). By means of knowledge however, the Indestructible becomes displayed in His true nature.'

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References

  1. [The meanings of such verses depend upon the grammatical significations of certain words that are used. They can scarcely be rendered accurately into any other language not derived from Sanskrit. What is said here is that it is Prakriti which must be said to be the Adhishthatri of the universe. Vishnu is not so. Vishnu, Brahma, Akshara, or the Indestructible, however, is said to cover or pervade the universe (vyapnoti). Vishnu is Vyapka but not Adhishthatri.]