Garudapurana 1.235.4

1.235.4

vinārādhanayā devaḥ sarvagaḥ parameśvaraḥ /
ārurukṣumatīnāṃ tu karmajñānamudāhṛtam //

without worship, [though] the god, the Supreme Lord, is omnipresent. / But the knowledge of action is taught for those minds wishing to ascend;