Brahma Purana 217.24

Brahmapurāṇa 217.24

sa ca bhūtasamāyuktaḥ prāpnoti jīvam eva hi
tato 'sya karma paśyanti śubhaṃ vā yadi vāśubham
devatāḥ pañcabhūtasthāḥ kiṃ bhūyaḥ śrotum icchatha //