Note 4 in Academical or Sceptical Philosophy
From An Enquiry Concerning Human Understanding

That impious maxim of the ancient philosophy 'Ex nihilo, nihil fit', by which the creation of matter was excluded, ceases to be a maxim, according to this philosophy. Not only the will of the supreme Being may create matter; but, for aught we know 'a priori', the will of any other being might create it, or any other cause, that the most whimsical imagination can assign.