Bhagavatapurana 4.4.20

4.4.20

karma pravṛttaṃ ca nivṛttam apy ṛtaṃ vede vivicyobhaya-liṅgam āśritam /
virodhi tad yaugapadaika-kartari dvayaṃ tathā brahmaṇi karma narcchati //

20. Karma (the course of duty) is, it is true, laid down as consisting of *Pravṛtta* (*Agnihotra* &c. *i.e.* the sacrificial acts) and *Nivṛtta* (*Śama Dama* etc. *i.e.* renunciation, control of passions and senses etc.) ; and that (too) distinctly as to who should follow which, according as the person is characterised by the two (states of mind) *viz.* attachment to objects and the absence of it; both the courses cannot be in (the practice of) the same agent at the same time; (but) no Karma devolves upon (has to be done by) Brahman (Sadāśiva).