Bhagavatapurana 4.21.35

4.21.35

pradhāna-kālāśaya-dharma-saṅgrahe śarīra eṣa pratipadya cetanām /
kriyā-phalatvena vibhur vibhāvyate yathānalo dāruṣu tad-guṇātmakaḥ //

35. While in the body which is the product of _Avyakta_ (the unseen subtle principle) manifesting itself into gross bodies, _Kala_ (time that sets things at work), _Asaya_ (reminiscences) and Dharma (the unseen merit or quality of each individual), he (the Supreme Being)

The Omniscient Lord who keeps under His control Prakriti, Time, which is the condition of fruition, the mind, and Karma, the unseen limitation of Jivas, enters the Jiva who, having eschewed all attachment, remains only in nominal relation to a body; and at this stage by that righteous Jiva the Lord is realised as the dispenser of fruits of actions in due measure to the Jivas. And the Lord is unaffected in all these relations, just as fire is though variously perceived in deffeattains to the state of a conscious being (in relation to external objects) and appears to be the fruit of (sacrificial) action just as fire in relation to fuel appears to be characterised by certain peculiarities.