Bhagavatapurana 11.22.13

11.22.13

sattvaṃ jñānaṃ rajaḥ karma tamo 'jñānam ihocyate /
guṇa-vyatikaraḥ kālaḥ svabhāvaḥ sūtram eva ca //

13. In this sastra the modification of Satva is jnana, that of Rajas action, that of Tamas absence of jnana (knowledge):

Iswara who is the cause of the combination of the gunas is Time, Nature is Sutra i. e. Mahattatva.