Shiva Purana

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भोक्ता भोग्यं प्रेरयिता मंतव्यं त्रिविधं स्मृतम् ॥ नातः परं विजानद्भिर्वेदितव्यं हि किंचनः ॥ १० ॥

The enjoyer, the enjoyed and the instigator—the three alone shall be distinguished. There is nothing else to be known by the seekers of knowledge.

english translation

bhoktA bhogyaM prerayitA maMtavyaM trividhaM smRtam ॥ nAtaH paraM vijAnadbhirveditavyaM hi kiMcanaH ॥ 10 ॥

hk transliteration by Sanscript