SB 7.1.6
nirguno ’pi hy ajo ’vyakto
bhagavan prakrteh parah
sva-maya-gunam avisya
badhya-badhakatam gatah
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
The Supreme Personality of Godhead, Visnu, is always transcendental to material qualities, and therefore He is called nirguna, or without qualities. Because He is unborn, He does not have a material body to be subjected to attachment and hatred. Although the Lord is always above material existence, through His spiritual potency He appeared and acted like an ordinary human being, accepting duties and obligations, apparently like a conditioned soul.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
So-called attachment, detachment and obligations pertain to the material nature, which is an emanation from the Supreme Personality of Godhead, but whenever the Lord descends and acts in this material world, He does so in His spiritual position. Although His activities materially appear different, spiritually they are absolute and nondifferent. Thus it is an imposition upon the Supreme Lord to say that He is envious of anyone or friendly to anyone.
In Bhagavad-gita (9.11) the Lord clearly says, avajananti mam mudha manusim tanum asritam: “Fools deride Me when I descend in a human form.” Krsna appears on this earth or within this universe without any change in His spiritual body or spiritual qualities. Indeed, He is never influenced by the material qualities. He is always free from such qualities, but He appears to act under material influence. This understanding is aropita, or an imposition. Therefore Krsna says, janma karma ca me divyam: whatever He does, being always transcendental, has nothing to do with material qualities; Evam yo vetti tattvatah: only devotees can understand the truth of how He acts. The fact is that Krsna is never partial to anyone. He is always equal to everyone, but because of imperfect vision, influenced by material qualities, one imposes material qualities upon Krsna, and when one does so he becomes a mudha, a fool. When one can properly understand the truth, one becomes devoted and nirguna, free from material qualities. Simply by understanding the activities of Krsna one can become transcendental, and as soon as one is transcendental he is fit to be transferred to the transcendental world. Tyaktva deham punar janma naiti mam eti so ’rjuna: one who understands the activities of the Lord in truth is transferred to the spiritual world after he gives up his material body.