Śrīmad-Bhāgavatam · Text 1.3.8
Who is speaking and story frame
तृतीयमृषिसर्गं वै देवर्षित्वमुपेत्य स: ।
तन्त्रं सात्वतमाचष्ट नैष्कर्म्यं कर्मणां यत: ॥ ८ ॥
tṛtīyam ṛṣi-sargaṁ vai
devarṣitvam upetya saḥ
tantraṁ sātvatam ācaṣṭa
naiṣkarmyaṁ karmaṇāṁ yataḥ
In the millennium of the ṛṣis, the Personality of Godhead accepted the third empowered incarnation in the form of Devarṣi Nārada, who is a great sage among the demigods. He collected expositions of the Vedas which deal with devotional service and which inspire nonfruitive action.
Read Śrīla Prabhupāda's purport on Vedabase.io