Śrīmad-Bhāgavatam · Text 3.26.7
Who is speaking and story frame
तदस्य संसृतिर्बन्ध: पारतन्त्र्यं च तत्कृतम् ।
भवत्यकर्तुरीशस्य साक्षिणो निर्वृतात्मन: ॥ ७ ॥
tad asya saṁsṛtir bandhaḥ
pāra-tantryaṁ ca tat-kṛtam
bhavaty akartur īśasya
sākṣiṇo nirvṛtātmanaḥ
Material consciousness is the cause of one’s conditional life, in which conditions are enforced upon the living entity by the material energy. Although the spirit soul does not do anything and is transcendental to such activities, he is thus affected by conditional life.
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