hariḥ - the Supreme Personality of Godhead, Viṣṇu; hi - certainly; nirguṇaḥ - transcendental to all material qualities; sākṣāt - directly; puruṣaḥ - the supreme enjoyer; prakṛteḥ - material nature; paraḥ - beyond; saḥ - He; sarva-dṛk - the seer of everything; upadraṣṭā - the overseer of everything; tam - Him; bhajan - by worshiping; nirguṇaḥ - transcendental to material qualities; bhavet - one becomes.

“ ‘Śrī Hari, the Supreme Personality of Godhead, is situated beyond the range of material nature; therefore He is the supreme transcendental person. He can see everything inside and outside; therefore He is the supreme overseer of all living entities. If someone takes shelter at His lotus feet and worships Him, he also attains a transcendental position.’