कृतस्यास्मरणे कर्तुरत्यन्तापह्नवेऽपि च ।
दर्शनादेरभावे च त्रिधा विद्यात्परोक्षता ॥
kṛtasyāsmaraṇe kartur atyantāpahnave’pi ca |
darśanāder abhāve ca tridhā vidyāt parokṣatā ||
(Unknown source; cited in the Amṛta-ṭīkā on Hari-nāmāmṛta-vyākaraṇa-vṛtti: 1062)
“Know the state of parokṣa to be of three types: (1) when the agent (kartā) has no remembrance of an action; (2) when the agent completely denies the action; and (3) when the agent had no vision and so forth [i.e., perception] of the action.”