One verse

Srimad Bhagavatam 11.21.7

11.21.7

देशकालादिभावानां वस्तूनां मम सत्तम । गुणदोषौ विधीयेते नियमार्थं हि कर्मणाम् ॥ ७ ॥

deśa-kālādi-bhāvānāṁ vastūnāṁ mama sattama guṇa-doṣau vidhīyete niyamārthaṁ hi karmaṇām

deśa
of space
kāla
time
ādi
and so on
bhāvānām
of such states of existence
vastūnām
of things
mama
by Me
sat-tama
O most saintly Uddhava
guṇa-doṣau
piety and sin
vidhīyete
are established
niyama-artham
for the restriction
hi
certainly
karmaṇām
of fruitive activities

O saintly Uddhava, in order to restrict materialistic activities, I have established that which is proper and improper among all material things, including time, space and all physical objects.