Mudgalapurana 1.21.23

1.21.23

namaḥ karmarūpāya karmādikartre janānāṃ svakarmādinā bhogadātre |
namo jñānarūpāya niḥsaṅgadāya sadā karmahīnāya te kevalāya ||

Homage to you whose form is action, the creator of action and the rest, giver of enjoyment to people through their own actions and the like; / homage to you whose form is knowledge, giver of non-attachment, ever free from action, absolute!