So the saguṇa Brahman means the living entities. Saguṇa Brahman does not mean the God, Kṛṣṇa, Bhagavān, because even if you become servant of God... Just like there are so many nice example, that if an ordinary man beats another man, slap, he immediately becomes criminal. Law is there, "You cannot do that." But the policeman gives you a slap—it is not criminal. If you kill somebody, then you become criminal. But when a soldier kills hundreds of men, he is not criminal. The process is the same, but because one is acting on behalf of the supreme lawgiver, he is immune. So that is stated in the Bhagavad-gītā,
- māṁ ca yo 'vyabhicāreṇa
- bhakti-yogena sevate
- sa guṇān samatītyaitān
- brahma-bhūyāya kalpate
- (BG 14.26)
"Anyone who is engaged in the service of the Lord, he becomes immediately nirguṇa." Sa guṇān samatītya etān, plural number, etān guṇān, the sattva-rajas-tamo-guṇa, samatītya. Samyak-rūpeṇa atītya.