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.