Srimad Bhagavatam Canto 11, Chapter 25, Text 30

SB 11.25.30

dravyam desah phalam kalo
 jñanam karma ca karakah
sraddhavasthakrtir nistha
 trai-gunyah sarva eva hi
 
Translation: 
 
Therefore material substance, place, result of activity, time, knowledge, work, the performer of work, faith, state of consciousness, species of life and destination after death are all based on the three modes of material nature.
Srimad Bhagavatam Canto 11, Chapter 25, Text 29
Srimad Bhagavatam Canto 11, Chapter 25, Text 31