One verse

Srimad Bhagavatam 8.24.6

8.24.6

उच्चावचेषु भूतेषु चरन् वायुरिवेश्वर: । नोच्चावचत्वं भजते निर्गुणत्वाद्धियो गुणै: ॥ ६ ॥

uccavacesu bhutesu caran vayur ivesvarah noccavacatvam bhajate nirgunatvad dhiyo gunaih

ucca-avacesu
having higher or lower bodily forms
bhutesu
among the living entities
caran
behaving
vayuh iva
exactly like the air
isvarah
the Supreme Lord
na
not
ucca-avacatvam
the quality of higher or lower grades of life
bhajate
accepts
nirgunatvat
because of being transcendental, above all material qualities
dhiyah
generally
gunaih
by the modes of material nature.

Like the air passing through different types of atmosphere, the Supreme Personality of Godhead, although appearing sometimes as a human being and sometimes as a lower animal, is always transcendental. Because He is above the material modes of nature, He is unaffected by higher and lower forms.