Bhagavatapurana 6.1.42

6.1.42

sūryo 'gniḥ khaṃ maruddevaḥ somaḥ sandhyāhanī diśaḥ /
kaṃ kuḥ svayaṃ dharma iti hy ete daihyasya sākṣiṇaḥ //

42. Surya, Agni, the sky, Marut (wind), cows (and the gods present in them), the moon, the evening or the morning tide, Day and Night, Directions, Water, Earth, Time and (the god) Dharma (Righteousness)—all these are indeed witnesses to the action of the Jiva conditioned by the body.