nirguṇatvāj jalārkavat

sri bhagavan uvaca-the Personality of Godhead said; prakrti-sthah-residing in the material body; api-although; purusah-the living entity; na-not; ajyate-is affected; prakrtaih-of material nature; gunaih-by the modes; avikarat-from being without change; akartrtvat-by freedom from proprietorship; nirgunatvat-from being unaffected by the qualities of material nature; jala-on water; arka-vat-like the sun.