Verse 31

द्रव्यदेशक्रियाकालयुक्तयः साधुसंविदः ।परमात्मपदप्राप्तौ नोपकुर्वन्ति काश्चन

In plain words

For one of true awareness, the devices of substance, of place, of action, and of time render no help at all toward reaching the state of the paramātman.