Paramahamsa Vijnana Yoga-Bhagavad Gita Chapter 7 [Knowledge of the Ultimate Truth]
Krishna Said > Shaloka: 12
English
All states of being–be they of goodness, passion or ignorance–are manifested by My energy. I am, in one sense, everything–but I am independent. I am not under the modes of this material nature.
Purport
All material activities in the world are being conducted under the three modes of material nature. Although these material modes of nature are emanations from the Supreme Lord, Krishna, He is not subject to them. For instance, under the state laws one may be punished, but the king, the lawmaker, is not subject to that law. Similarly, all the modes of material nature–goodness, passion and ignorance–are emanations from the Supreme Lord Krishna, but Krishna is not subject to material nature. Therefore He is nirguna, which means that these gunas, or modes, although issuing from Him, do not affect Him. That is one of the special characteristics of Bhagavan, or the Supreme Personality of Godhead.