ājānu-bāhuṁ kamanīya-gātraṁ pārśva-dvaye śobhita-bhūmi-nīlam pītāmbaraṁ bhūṣaṇa-bhūṣitāṅgaṁ catur-bhujaṁ candana-ruṣitāṅgam

ajanu-bahum kamaniya-gatram
parsva-dvaye sobhita-bhumi-nilam
pitambaram bhusana-bhusitaṅgam
catur-bhujam candana-rusitaṅgam
"They saw the lotus-eyed Lord Visnu, the Supreme Personality of Godhead, mounted on Garuda and holding Laksmi, the goddess of fortune, to His chest. He resembled a bluish raincloud with flashing lightning, and in two of His four hands He held a conchshell and disc. His arms stretched down to His knees, and all His beautiful limbs were smeared with sandalwood and decorated with glittering ornaments. He wore yellow clothes, and by either side stood His energies Bhumi and Nila."
There is the following reference to the sri, bhu and nila energies in the Sitopanisad: maha-laksmir devesasya bhinnabhinna-rupa cetanacetanatmika. sa devi tri-vidha bhavati-sakty-atmana iccha-saktih kriya-saktih saksac-chaktir iti. iccha-saktis tri-vidha bhavati-sri-bhumi-nilatmika. "Maha-Laksmi, the supreme energy of the Lord, is experienced in different ways. It is divided into material and spiritual potencies, and in both features it acts as the willing energy, creative energy and the internal energy. The willing energy is again divided into three, namely sri, bhu and nila."
Quoting from the revealed scriptures in his commentary on Bhagavad-gita (4.6), Madhvacarya has stated that mother material nature, which is conceived of as the illusory energy, Durga, has three divisions, namely sri, bhu and nila. She is the illusory energy for those who are weak in spiritual strength because such energies are created energies of Lord Visnu. Although each energy has no direct relationship with the unlimited, they are subordinate to the Lord because the Lord is the master of all energies.
In his Bhagavat-sandarbha (verse 80) Srila Jiva Gosvami Prabhu states: "The Padma Purana refers to the eternally auspicious abode of Godhead, which is full in all opulences, including the energies sri, bhu and nila. The Maha-samhita, which discusses the transcendental name and form of Godhead, also mentions Durga as the potency of Supersoul in relationship with the living entities. The internal potency acts in relation with His personal affairs, and the material potency manifests the three modes." Quoting elsewhere from the revealed scriptures, he states that sri is the energy of Godhead that maintains the cosmic manifestation, bhu is the creative energy of that cosmic creation, and nila, Durga, is the energy that destroys the creation. All these energies act in relation with the living beings, and thus they are together called jiva-maya.