Guṇān, plural number. Guṇān means this material world: goodness, passion and ignorance, three kinds of qualities. He can surpass these three qualities of material. Sa guṇāṇ samatītya etān brahma-bhūyāya kalpate. At that time he becomes completely spiritualized. He is spirit soul.
Every one of us, we are spirit soul, part and parcel of God, but we have been now covered by the material qualities. So the example is given... I think I have several times recited this example. When the spirit soul is separated from God... Just like a small sparks is separated from the whole fire, (knocking sound) falls down... What is that sound? So the sparks falls down on the ground. So there are three possibilities. If the sparks falls on dry grass, then immediately there is little fire, because grass is dry. And if it falls down on the green vegetation, then it is not immediately extinguished. There is little heat. But if the sparks falls down in the water, then immediately extinguished. So as soon as we are separated from God... We are all parts and parcel of God. Separation means when I want to imitate God. I want to become exactly... Because enviousness, due to enviousness... Icchā-dveṣa samutthena (BG 7.27). When we become envious... "Oh, God is enjoyer, so why not I become an enjoyer?" "Yes," God says, "you become enjoyer." So then he falls down in this material world.