20.313
harir hi nirgunah saksat
purusah prakrteh parah
sa sarva-drg upadrasta
tam bhajan nirguno bhavet
SYNONYMS
harih—the Supreme Personality of Godhead, Visnu; hi—certainly; nirgunah—transcendental to all material qualities; saksat—directly; purusah—the supreme enjoyer; prakrteh—material nature; parah—beyond; sah—He; sarva-drk—the seer of everything; upadrasta—the overseer of everything; tam—Him; bhajan—by worshiping; nirgunah—transcendental to material qualities; bhavet—one becomes " ’Sri Hari, the Supreme Personality of Godhead, is situated beyond the range of material nature; therefore He is the supreme transcendental person.
He can see everything inside and outside; therefore He is the supreme overseer of all living entities.
If someone takes shelter at His lotus feet and worships Him, he also attains a transcendental position.’
PURPORT
This is also a quotation from Srimad-Bhagavatam (10.88.5).