1242
Śrīmad-Bhāgavatam
[Canto 3, Ch. 29]
“My Lord, I have seen that my father achieved all kinds of material benefits, and even the demigods were afraid of his opulence, but still, in a second, You have finished his life and all his material prosperity.” For a devotee there is no question of desiring any material or spiritual prosperity. He simply aspires to serve the Lord. That is his highest happiness.
TEXT 14
स एव भक्तियोगाल्य आत्यन्तिकउदाहृतः ।
येनातिब्रज्य त्रिगुणं मद्भावायोपपद्यते ॥१४॥
sa eva bhakti-yogākhya ātyantika udāhṛtaḥ yenātivrajya tri-guṇam mad-bhāvāyopadyate
saḥ—this; eva—indeed; bhakti-yoga—devotional service; ākhyaḥ—called; ātyantikaḥ—highest platform; udāhṛtaḥ—explained; yena—by which; ativrajya—overcoming; tri-guṇam—the three modes of material nature; mat-bhāvāya—to My transcendental stage; upapadyate—one attains.
TRANSLATION
By attaining the highest platform of devotional service, as I have explained, one can overcome the influence of the three modes of material nature and be situated in the transcendental stage, as is the Lord.
PURPORT
Śrīpāda Śaṅkarācārya, who is supposed to be the leader of the impersonalist school of philosophers, has admitted in the beginning of his comments on  Bhagavad-gītā  that Nārāyaṇa, the Supreme Personality of Godhead, is beyond the material creation; except for Him, everything is within the material creation. It is also confirmed in the Vedic literature that before the creation there was only Nārāyaṇa; neither Lord Brahmā nor Lord Śiva existed. Only Nārāyaṇa, or the Supreme Personality of Godhead, Viṣṇu, or Kṛṣṇa, is always in the transcendental position, beyond the influence of material creation.
The material qualities of goodness, passion and ignorance cannot affect the position of the Supreme Personality of Godhead; therefore He is called  nirguṇa  (free from all tinges of material qualities). Here the same fact