SB 1.2.30
sa evedam sasarjagre
bhagavan atma-mayaya
sad-asad-rupaya casau
gunamayaguno vibhuh
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
In the beginning of the material creation, that Absolute Personality of Godhead [Vasudeva], in His transcendental position, created the energies of cause and effect by His own internal energy.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
The position of the Lord is always transcendental because the causal and effectual energies required for the creation of the material world were also created by Him. He is unaffected, therefore, by the qualities of the material modes. His existence, form, activities and paraphernalia all existed before the material creation.* He is all-spiritual and has nothing to do with the qualities of the material world, which are qualitatively distinct from the spiritual qualities of the Lord.