“Well, let us agree that the Lord’s pastimes with women are non-material because the women belong to the cit-sakti. But he appeared in the material Yadu family in the material world and perceived with his senses material objects such as form and sound belonging to demons like Jarasandha who are material. Therefore it cannot be denied that he is associated with the gunas.” This verse answers.

The power (isanam) of the Lord is this: though situated in prakrti he has no contact with the gunas of prakrti. What are these gunas? They are situated in him (atma-sthaih). He is situated in the gunas, and the gunas are also situated in him. But he has no contact with the gunas. The Lord is said to be without gunas though he is the basis of the whole material realm and the controller of it. Saksi ceta kevalo nirgunas ca: the Lord is the witness, the consciousness, and completely without gunas. (Svetasvatara Upanisad 6.11) Sattvadayo na santise yatra ca prakrta gunah: the material gunas of sattva, rajas and tamas do not exist in the Lord. (Visnu Purana 1.9.44) Harir hi nirgunah saksat purusah prakrteh parah: the Lord is devoid of the gunas, completely beyond prakrti. (SB 10.88.5) It is just like the intelligence of the greatest devotees, which has as its object the Lord (tad-asraya buddhih), and always remembers him. Though the intelligence is situated in prakrti, and is situated in the gunas of sattva, rajas and tamas while being contented, praising or criticizing, while being full or afflicted with hunger and thirst, and while waking, sleeping and in deep sleep, it is not connected to the gunas because of its indifference to the gunas. In the same way, though the Lord accepts the material objects of the senses, he is not affected by them at all because he is devoid of attachment to them