SB 7.1.7
sattvam rajas tama iti
prakrter natmano gunah
na tesam yugapad rajan
hrasa ullasa eva va
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
My dear King Pariksit, the material qualities — sattva-guna, rajo-guna and tamo-guna — all belong to the material world and do not even touch the Supreme Personality of Godhead. These three gunas cannot act by increasing or decreasing simultaneously.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
The original position of the Supreme Personality of Godhead is one of equality. There is no question of His being influenced by sattva-guna, rajo-guna or tamo-guna, for these material qualities cannot touch the Supreme Lord. The Lord is therefore called the supreme isvara. Isvarah paramah krsnah: He is the supreme controller. He controls the material qualities (daivi hy esa guna-mayi mama maya). Mayadhyaksena prakrtih suyate: material nature (prakrti) works under His order. How, then, can He be under the qualities of prakrti? Krsna is never influenced by the material qualities. Therefore there is no question of partiality in the Supreme Personality of Godhead.