The Supreme Personality of Godhead, Viṣṇu, is always transcendental to material qualities, and therefore He is called nirguṇa, or without qualities. Because He is unborn, He does not have a material body to be subjected to attachment and hatred. Although the Lord is always above material existence, through His spiritual potency He appeared and acted like an ordinary human being, accepting duties and obligations, apparently like a conditioned soul.
Srimad Bhagavata Purana
श्रीमद्भागवतमहापुराणम्
मूल श्लोकः
निर्गुणोऽपि ह्यजोऽव्यक्तो भगवान् प्रकृतेः परः । स्वमायागुणमाविश्य बाध्यबाधकतां गतः
nirguṇo'pi hyajo'vyakto bhagavān prakṛteḥ paraḥ | svamāyāguṇamāviśya bādhyabādhakatāṃ gataḥ
SB 7.1.6