Acyutānanda: You said that Lord Kṛṣṇa has many opulences, but in Chapter Thirteen verse fifteen he says that He is nirguṇa. How to reconcile this statement?
Prabhupāda: What did, does He mean by nirguṇa? That let him explain first of all. What is nirguṇa? What does he mean by nirguṇa? Nirguṇaṁ guṇa-bhoktṛ ca. He is, Kṛṣṇa is described, nirguṇaṁ guṇa-bhoktṛ ca. He is nirguṇa, at the same time enjoyer of guṇas. What is that enjoyer of guṇa and nirguṇa? Can you explain? Nirguṇa means one who does not live under the condition of material guṇas, sattva-guṇa, rajo-guṇa, tamo-guṇa. Transcendental. That is called nirguṇa. But nirguṇa does not mean that He has no transcendental qualities. Just like Kṛṣṇa is bhakta-vatsala. That is His guṇa, but that is not material guṇa. That is spiritual guṇa. Kṛṣṇa is nirguṇa means, He is not controlled by the material qualities, but He has got innumerable spiritual qualities. That is called guṇavati. So unless we understand the distinction between matter and spirit, we cannot understand what is the meaning of nirguṇa. That is not possible.