harir hi nirguṇaḥ sākṣāt
puruṣaḥ prakṛteḥ paraḥ
sa sarva-dṛg upadraṣṭā
taṁ bhajan nirguṇo bhavet

2 times this text was mentioned in purports to other texts: CC(2)

 hariḼ - the Supreme Lord Hari; hi - indeed; nirguṇaḼ - untouched by the material modes; sākᚣāt - absolutely; puruᚣaḼ - the Personality of Godhead; prakṛteḼ - to material nature; paraḼ - transcendental; saḼ - He; sarva - everything; dṛk - seeing; upadraᚣᚭā - the witness; tam - Him; bhajan - by worshiping; nirguṇaḼ - free from the material modes; bhavet - one becomes.


Text

Lord Hari, however, has no connection with the material modes. He is the Supreme Personality of Godhead, the all-seeing eternal witness, who is transcendental to material nature. One who worships Him becomes similarly free from the material modes.

Purport

Lord Viṣṇu is situated in His own transcendental position, beyond the material energy. Why, therefore, should His worship bear the fruit of material opulence? The real fruit of worshiping Lord Viṣṇu is transcendental knowledge. Thus Lord Viṣṇu’s worshiper gains the eye of transcendental knowledge instead of being blinded by mundane assets. The Lord being the detached witness of the material creation, His devotee also becomes aloof from the interaction of the Lord’s inferior energies.

Śrīla Śrīdhara Svāmī cites the following passage from the Vedic literature:

vastuno guṇa-sambandhe
 rĹŤpa-dvayam iheᚣyate
tad-dharmāyoga-yogābhyāᚁ
 bimba-vat pratibimba-vat

“When the absolute reality associates with the modes of nature, He assumes two different kinds of form in this world, according to whether His spiritual qualities are manifest or not. Thus He acts just like a reflection and its further, secondary reflection.”

guṇāḥ sattvādayaḥ śānta-
 ghora-mūḍhāḼ svabhāvataḼ
viṣṇu-brahma-śivānāṁ ca
 guṇa-yantṛ-svarĹŤpiṇām

“The modes of goodness, passion and ignorance, whose individual natures are peaceful, violent and foolish, are personally regulated by Lord Viṣṇu, Lord Brahmā and Lord Śiva, respectively.”

nāti-bhedo bhaved bhedo
 guṇa-dharmair ihāṁśataḼ
sattvasya śāntyā no jātu
 viṣṇor vikᚣepa-mūḍhate

“Lord Viṣṇu’s peaceful mode of goodness does not differ substantially from His original, spiritual qualities, although it is only a partial manifestation of them within this world. Thus Lord Viṣṇu’s mode of goodness is never tainted by agitation [in passion] or delusion [in ignorance].”

rajas-tamo-guṇābhyāṁ tu
 bhavetāᚁ brahma-rudrayoḼ
guṇopamardato bhūyas
 tad-amśānāᚁ ca bhinnatā

“By the modes of passion and ignorance, on the other hand, the original, spiritual qualities of Lord Brahmā and Lord Rudra are obscured. Thus these spiritual qualities appear only partially, as separated, material qualities.”

ataḼ samagra-sattvasya
 viṣṇor mokᚣa-karÄŤ matiḼ
aṁśato bhūti-hetuś ca
 tathānanda-mayÄŤ svataḼ

“Therefore focusing one’s consciousness upon Lord Viṣṇu, the embodiment of all goodness, leads one to liberation. Such God consciousness also generates material success as a by-product, but its proper nature is pure spiritual ecstasy.”

aṁśatas tāratamyena
 brahma-rudrādi-sevinām
vibhĹŤtayo bhavanty eva
 śanair mokᚣo py anaṁśataḼ

“According to their mode of worship, devotees of Brahmā, Rudra and other demigods obtain the limited success of material opulences. Eventually they may possibly become qualified for full liberation.”

This same idea is echoed in the following statement of Śrīmad-Bhāgavatam (1.2.23): śreyāṁsi tatra khalu sattva-tanor nṛṇām syuḥ. “Of these three [Brahmā, Viṣṇu and Śiva], all human beings can derive ultimate benefit from Viṣṇu, the form of the quality of goodness.”