One verse

Srimad Bhagavatam 7.1.6

7.1.6

निर्गुणोऽपि ह्यजोऽव्यक्तो भगवान्प्रकृते: पर: । स्वमायागुणमाविश्य बाध्यबाधकतां गत: ॥ ६ ॥

nirguno ’pi hy ajo ’vyakto bhagavan prakrteh parah sva-maya-gunam avisya badhya-badhakatam gatah

nirgunah
without material qualities
api
although
hi
certainly
ajah
unborn
avyaktah
unmanifest
bhagavan
the Supreme Lord
prakrteh
to material nature
parah
transcendental
sva-maya
of His own energy
gunam
material qualities
avisya
entering
badhya
obligation
badhakatam
the condition of being obliged
gatah
accepts.

The Supreme Personality of Godhead, Visnu, is always transcendental to material qualities, and therefore He is called nirguna, or without qualities. Because He is unborn, He does not have a material body to be subjected to attachment and hatred. Although the Lord is always above material existence, through His spiritual potency He appeared and acted like an ordinary human being, accepting duties and obligations, apparently like a conditioned soul.