Bhagavatapurana 3.26.7

3.26.7

tad asya saṃsṛtir bandhaḥ pāra-tantryaṃ ca tat-kṛtam /
bhavaty akartur īśasya sākṣiṇo nirvṛtātmanaḥ //

Verse 7. *V.* From the notion of being a doer induced by the association with the three gunas arises the Samsara or the bondage of jiva and to the same notion is due his dependent state *i.e.*, the state of being bound by karma; for in his essential nature the jiva is not the agent of the gross activities in Samsara and he is the lord *i.e.*, subject to no Karma and constituted of Gnana or consciousness and hence he is essentially of blissful nature *D.* Through his false supposition that he is a doer, jiva is subject to the bondage of Samsara and thereby comes to be a dependent even upon his inferiors, owing to the ruling power of the Lord who does everything without any effort who is the witness of every body's righteous and unrighteous conduct and who is of blissful nature. 8. Men of wisdom find that Prakriti is the cause of the *karya* (the body *i. e.*, of Purushas attaining to the embodied state), of the Karana (the organs of senses etc), and of agentship (the class of presiding deities); and that Purusha who is distinct from Prakriti is the cause of all pleasure and pain as being the subject of experiences or realisation.