adhibhūtam iti prabhuḥ
athaikaṁ pauruṣaṁ vīryaṁ
tridhābhidyata tac chṛṇu
adhidaivam—the controlling entities; atha—now; adhyātmam—the controlled entities; adhibhūtam—the material bodies; iti—thus; prabhuḥ—the Lord; atha—in this way; ekam—one only; pauruṣam—of His Lordship; vīryam—potency; tridhā—in three; abhidyata—divided; tat—that; śṛṇu—just hear from me.
Just hear from me how the potency of His Lordship divides one into three, called the controlling entities, the controlled entities and the material bodies, in the manner mentioned above.
Link to this page: https://prabhupadabooks.com/sb/2/10/14