Bhagavatapurana 11.25.30

11.25.30

dravyaṃ deśaḥ phalaṃ kālo jñānaṃ karma ca kārakaḥ /
śraddhāvasthākṛtir niṣṭhā trai-guṇyaḥ sarva eva hi //

30. Substance, place, the fruit (Svarga and the like), time,

knowledge, action, the agent, faith, devotion, condition, effort, firmness, (vows):— everything is thus affected (or effected) by the three gunas.