One verse

Srimad Bhagavatam 11.23.54

11.23.54

कर्मास्तुहेतु: सुखदु:खयोश्चेत् किमात्मनस्तद्धिजडाजडत्वे । देहस्त्वचित् पुरुषोऽयं सुपर्ण: क्रुध्येत कस्मै न हि कर्ममूलम् ॥ ५४ ॥

karmāstu hetuḥ sukha-duḥkhayoś cet kim ātmanas tad dhi jaḍājaḍatve dehas tv acit puruṣo ’yaṁ suparṇaḥ krudhyeta kasmai na hi karma mūlam

karma
one’s fruitive activities
astu
hypothetically granted
hetuḥ
the cause
sukha-duḥkhayoḥ
of happiness and distress
cet
if
kim
what
ātmanaḥ
for the soul
tat
that karma
hi
certainly
jaḍa-ajaḍatve
in being both material and not material
dehaḥ
the body
tu
on the one hand
acit
not living
puruṣaḥ
the person
ayam
this
su-parṇaḥ
endowed with living consciousness
krudhyeta
one should become angry
kasmai
at whom
na
are not
hi
certainly
karma
fruitive activities
mūlam
the root cause

If we assume that fruitive work is the cause of happiness and distress, we still are not dealing with the soul. The idea of material work arises when there is a spiritual actor who is conscious and a material body that undergoes the transformation of happiness and distress as a reaction to such work. Since the body has no life, it cannot be the actual recipient of happiness and distress, nor can the soul, who is ultimately completely spiritual and aloof from the material body. Since karma thus has no ultimate basis in either the body or the soul, at whom can one become angry?