O inhabitants of Vaikuṇṭha, you are sinless, but those within this material world are all karmīs, whether acting piously or impiously. Both kinds of action are possible for them because they are contaminated by the three modes of nature and must act accordingly. One who has accepted a material body cannot be inactive, and sinful action is inevitable for one acting under the modes of material nature. Therefore all the living entities within this material world are punishable.
Srimad Bhagavata Purana
श्रीमद्भागवतमहापुराणम्
मूल श्लोकः
सम्भवन्ति हि भद्राणि विपरीतानि चानघाः । कारिणां गुणसङ्गोऽस्ति देहवान् न ह्यकर्मकृत्
sambhavanti hi bhadrāṇi viparītāni cānaghāḥ | kāriṇāṃ guṇasaṅgo'sti dehavān na hyakarmakṛt
SB 6.1.44