Bhagavatapurana 8.3.8

8.3.8

na vidyate yasya ca janma karma vā na nāmarūpe guṇadoṣa eva vā /
tathāpi lokāpyayasambhavāya yaḥ svamāyayā tāny anukālamṛcchati //

8. The Lord has no birth, no karma (to bind him), no name or form, no merit or demerit; still for the sake of creation and destruction of the world He adopts them and associates Himself with those gunas from time to time by virtue of His Maya.