nirguášo 'pi hy ajo 'vyakto
bhagavÄn prakášteḼ paraḼ
sva-mÄyÄ-guášam ÄviĹya
bÄdhya-bÄdhakatÄáš gataḼ
nirguášaḼ - without material qualities; api - although; hi - certainly; ajaḼ - unborn; avyaktaḼ - unmanifest; bhagavÄn - the Supreme Lord; prakášteḼ - to material nature; paraḼ - transcendental; sva-mÄyÄ - of His own energy; guášam - material qualities; ÄviĹya - entering; bÄdhya - obligation; bÄdhakatÄm - the condition of being obliged; gataḼ - accepts.
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-gÄŤtÄ (9.11) the Lord clearly says, avajÄnanti mÄáš mĹŤá¸hÄ mÄnuᚣčᚠtanum ÄĹritam: âFools deride Me when I descend in a human form.â KášášŁáša 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 Äropita, or an imposition. Therefore KášášŁáša says, janma karma ca me divyam: whatever He does, being always transcendental, has nothing to do with material qualities; Evaáš yo vetti tattvataḼ: only devotees can understand the truth of how He acts. The fact is that KášášŁáša 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 KášášŁáša, and when one does so he becomes a mĹŤá¸ha, a fool. When one can properly understand the truth, one becomes devoted and nirguáša, free from material qualities. Simply by understanding the activities of KášášŁáša one can become transcendental, and as soon as one is transcendental he is fit to be transferred to the transcendental world. TyaktvÄ dehaáš punar janma naiti mÄm eti so ârjuna: one who understands the activities of the Lord in truth is transferred to the spiritual world after he gives up his material body.