Śrīmad-Bhāgavatam · Text 3.26.4
Who is speaking and story frame
स एष प्रकृतिं सूक्ष्मां दैवीं गुणमयीं विभु: ।
यदृच्छयैवोपगतामभ्यपद्यत लीलया ॥ ४ ॥
sa eṣa prakṛtiṁ sūkṣmāṁ
daivīṁ guṇa-mayīṁ vibhuḥ
yadṛcchayaivopagatām
abhyapadyata līlayā
As His pastime, that Supreme Personality of Godhead, the greatest of the great, accepted the subtle material energy, which is invested with three material modes of nature and which is related with Viṣṇu.
Read Śrīla Prabhupāda's purport on Vedabase.io