Srimad-Bhagavatam: Canto 11 - Chapter 1 - Verse 30
Sanskrit:
द्रव्यं देश: फलं कालो ज्ञानं कर्म च कारक: ।श्रद्धावस्थाकृतिर्निष्ठा त्रैगुण्य: सर्व एव हि ॥ ३० ॥
ITRANS:
dravyaṁ deśaḥ phalaṁ kālojñānaṁ karma ca kārakaḥśraddhāvasthākṛtir niṣṭhātrai-guṇyaḥ sarva eva hi
Translation:
Therefore material substance, place, result of activity, time, knowledge, work, the performer of work, faith, state of consciousness, species of life and destination after death are all based on the three modes of material nature.