One verse

Srimad Bhagavatam 3.26.7

3.26.7

तदस्य संसृतिर्बन्ध: पारतन्‍त्र्यं च तत्कृतम् । भवत्यकर्तुरीशस्य साक्षिणो निर्वृतात्मन: ॥ ७ ॥

tad asya samsrtir bandhah para-tantryam ca tat-krtam bhavaty akartur isasya saksino nirvrtatmanah

tat
from the misconception
asya
of the conditioned soul
samsrtih
conditioned life
bandhah
bondage
para-tantryam
dependence
ca
and
tat-krtam
made by that
bhavati
is
akartuh
of the nondoer
isasya
independent
saksinah
the witness
nirvrta-atmanah
joyful by nature.

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.