The Supreme Lord is pure, spiritual form, transcendental to all material qualities, yet for the sake of the creation of the material world and its maintenance and annihilation, He accepts through His external energy the material modes of nature called goodness, passion and ignorance.
Srimad Bhagavata Purana
श्रीमद्भागवतमहापुराणम्
मूल श्लोकः
सत्त्वं रजस्तम इति निर्गुणस्य गुणास्त्रयः । स्थितिसर्गनिरोधेषु गृहीता मायया विभोः
sattvaṃ rajastama iti nirguṇasya guṇāstrayaḥ | sthitisarganirodheṣu gṛhītā māyayā vibhoḥ
SB 2.5.18