Shrimad Bhagavad Gita As It Is -Shri Shrimad A.C Bhaktivedanta Swami Prabhupada
Nature, the Enjoyer, and Consciousness
Chapter 13: Verse-15
The Supersoul is the original source of all senses, yet He is without senses. He is unattached, although He is the maintainer of all living beings. He transcends the modes of nature, and at the same time He is the master of all the modes of material nature.
The Supreme Lord, although the source of all the senses of the living entities, doesn’t have material senses like they have. Actually, the individual souls have spiritual senses, but in conditioned life they are covered with the material elements, and therefore the sense activities are exhibited through matter. The Supreme Lord’s senses are not so covered. His senses are transcendental and are therefore called nirguna.Guna means the material modes, but His senses are without material covering. It should be understood that His senses are not exactly like ours. Although He is the source of all our sensory activities, He has His transcendental senses, which are uncontaminated. This is very nicely explained in the  in the verse apäni-pädo javano grahitä. The Supreme Personality of Godhead has no hands which are materially contaminated, but He has His hands and accepts whatever sacrifice is offered to Him. That is the distinction between the conditioned soul and the Supersoul. He has no material eyes, but He has eyes—otherwise how could He see? He sees everything—past, present and future. He lives within the heart of the living being, and He knows what we have done in the past, what we are doing now, and what is awaiting us in the future.
- sarva=of all; indriya=senses; guna=of the qualities; äbhäsam=the original
source; sarva=all; indriya=senses; vivarjitam=being without; asaktam=without attachment; sarva-bhrt=the maintainer of everyone; ca=also; eva=certainly; nirgunam=without material qualities; guna-bhoktr=master of the gunas; ca=also.
- Svetädsvatara Upanisad 3.19