Śrīmad-Bhāgavatam 3.26.7
SB 3.26.7
Open the full passageSanskrit
tad asya saṁsṛtir bandhaḥ pāra-tantryaṁ ca tat-kṛtam bhavaty akartur īśasya sākṣiṇo nirvṛtātmanaḥ
Translation
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.