One verse

Srimad Bhagavatam 10.24.17

10.24.17

देहानुच्चावचाञ्जन्तु: प्राप्योत्सृजति कर्मणा । शत्रुर्मित्रमुदासीन: कर्मैव गुरुरीश्वर: ॥ १७ ॥

dehān uccāvacāñ jantuḥ prāpyotsṛjati karmaṇā śatrur mitram udāsīnaḥ karmaiva gurur īśvaraḥ

dehān
material bodies
ucca-avacān
high- and low-class
jantuḥ
the conditioned living entity
prāpya
obtaining
utsṛjati
gives up
karmaṇā
by the reactions of his material activities
śatruḥ
his enemy
mitram
friend
udāsīnaḥ
and neutral party
karma
material work
eva
alone
guruḥ
his spiritual master
īśvaraḥ
his lord

Because it is karma that causes the conditioned living entity to accept and then give up different high- and low-grade material bodies, this karma is his enemy, friend and neutral witness, his spiritual master and controlling lord.