Śrīmad-Bhāgavatam · Text 10.88.5
Who is speaking and story frame
हरिर्हि निर्गुण: साक्षात् पुरुष: प्रकृते: पर: ।
स सर्वदृगुपद्रष्टा तं भजन् निर्गुणो भवेत् ॥ ५ ॥
harir hi nirguṇaḥ sākṣāt
puruṣaḥ prakṛteḥ paraḥ
sa sarva-dṛg upadraṣṭā
taṁ bhajan nirguṇo bhavet
Lord Hari, however, has no connection with the material modes. He is the Supreme Personality of Godhead, the all-seeing eternal witness, who is transcendental to material nature. One who worships Him becomes similarly free from the material modes.
Read the purport on Vedabase.ioFrom Canto 10, chapter 14 onward, the translation and purports were completed by Śrīla Prabhupāda's disciples after his departure, and published by the Bhaktivedanta Book Trust.